1. Neptune Rentals operates a boat rental service. The following cost data apply to various production activity levels: Rental Hours 5,000 6,000 8,000 Total costs incurred Fixed Variable $20,000 $168,000 $188,000 Total costs Per-unit hour cost Fixed Variable Total cost per hour Required a) Complete the table by filling in the missing amounts for the levels of activity shown in the first row of the table. b) Explain to a manager why the total cost per hour decreases as the number of hours increases. Be complete, concise and clear