3. Spartan Motors is a small car dealership in Tampa, FL., primarily selling Chevy Volts. The Volt retails for $33,500. Spartan Motors purchases the cars from Chevrolet for $26,300. Monthly rent is $45,000, advertising expenses are $14,200, and monthly salaries for sales manages is $53,700. Salesmen are paid commissions of $1,600 for each car sold. The tax rate is 21%. a. What are the total fixed costs? What are the per-unit variable costs? Total Fixed Costs Total Variable Costs $ b. What is the break-even point in terms of number of cars and sales revenue? Break-Even Q= Break Even $=$ c. If Spartan Motors has a target net income of $75,000, how many cars must be sold and what is the target sales revenue? (hint: find the target operating income first). Target Q= Target Sales ($)=$