1. Up and Down Burgers sells its burgers for $1.50 per burger. In a slow year, Up and Down will sell 2 million hamburgers with a total cost of $3.5 million. In a good year, it will sell 4 million hamburgers at a total cost of $4.5 million. Depreciation is $1,000,000 per year. a. (What are the fixed costs of hamburger production? b. (What are the variable costs? c. (How many burgers does Up and Down have to sell to reach accounting break-even. How many burgers does Up and Down have to sell to reach cash break-even? ABC