1. (10 points) JFK Bay Motors specializes in producing one specialty vehicle. It is called Surfer and is styled to easily fit multiple surfboards in its back area and top-mounted storage racks. JFK Bay has the following manufacturing costs for 2023: - Plant management costs, $1,200,000 per year - Cost of leasing equipment, $1,800,000 per year - Workers' wages, $500 per Surfer vehicle produced Direct materials costs: Steel, $1,000 per Surfer; Tires, $200 per tire, each Surfer takes 5 tires (one spare). Boston City license, which is charged monthly based on the number of tires used in production: JFK Bay currently produces 150 vehicles per month