3. (28 marks)	Heather is considering starting her own home-kitchen business selling boxed lunch. After research, she haa gathered the following financial information:
a. Type of Cost(F, V, B )
	Equipment cost	$240.00 monthly lease payment
	Computers	$125.00 monthly lease payment
	SaskTel high-speed internet	$189.00 per month
	Utilities	$60.00 per month plus $0.75 per hour usage
	Software and ongoing upgrade per month	$30
	Business licences and permit	$38.00 per month
	Your wages($/hour)	$35.00 per hour
	Your assistants wages($/hour)	$12.50 per hour
	Phone bill	$60.00 per month
	Material cost	$450.00 to make 100 boxes
You plan to cook and sell 3,000 boxes per month by working 80 hours.
a. (10 marks) Indicate type of costs in the above table: Fixed cost-F, Variable cost-V, and Blended cost-B.
On a monthly basis, calculate:
b. (6 marks) Total fixed cost.
c. (6 marks) Total variable cost.
d. (6 marks) Unit variable cost.