1) The MacDowells fast food restaurant has the following expenses:\ Location rent and taxes = $100,000 / year\ Office and management expenses = $120,000 / year\ Restaurant renovations = $100,000.00\ Hamburger, bun, fries, & drink = $2.50/trio\ Direct labour = 0.10 hours/trio @ $10.25/hour\ New fryer vat = $12,000\ Advertising costs = $50,000 / year\ Manager wages before bonuses = $150,000 / year\ Condiments = $0.55 / trio\ Food wrappers = $0.15 / trio\ (a) Identify MacDowells variable costs.\ (b) What is the total cost to produce and sell each trio?\ (c) Identify MacDowells fixed costs.\ (d) What are the total fixed costs?\ (e) Identify the one-time fixed costs incurred by the MacDowells. \ (f) What are the total one-time fixed costs?\