; (B) account for the cost of providing high-quality child care services, including— (i) variations in the cost of child care services related to geographic area, provider type, size of provider, and age of child served; (ii) costs associated with providing care during nontraditional or extended hours; (iii) costs associated with serving children with disabilities, including infants and toddlers with disabilities; and (iv) costs associated with meeting group sizes and ratios necessary to support high-quality and inclusive child care services, including for infants and toddlers; (C) account for the cost of attracting, training, and retaining a qualified and skilled workforce, which shall include at a minimum, supporting increased wages for all staff of the provider, as described in section 209(5); and (D) if the lead agency uses a formula for awarding such a subgrant that is based on general cost estimates, base such estimates on the provider's enrollment capacity rather than attendance; (3) a description of how the lead agency will work with the eligible child care providers to improve the quality of child care services, which may include improving the State’s tiered system for recognizing and supporting the quality of child care services described in section 101(f)(3)(B)