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EXHIBIT 1 <br />Cost of Services <br />Study for the <br />City of Santa Ana <br />I <br />March 17, 2023 <br />Prepared by: <br />Revenue & Cost Specialists, LLC <br />1519 E Chapman Ave, Ste C <br />Fullerton, CA 92831 <br />www.revenuecost.com <br />City Council 9-5 Copyright, 2023 bq'06 4CostSpecialists <br />