5. Facility rent is $2,000 per month, accounting services cost $2,600 per month, insurance is $1,100 per month, and utilities such as phone and electricity cost $550 per month. The manager is paid $89,000 per year, gets benefits worth $6,500 per year, and the Social Security contribution is 7.65 percent. Given this information, what is the amount of annual fixed expense that this company has to pay? 6. Given the information in problem 5, if the profit contribution after variable expenses is $125 per unit, is the firm making a profit if it produces and sells 1,000 units per year? (Explain) 7. If a firm's total material cost increases by $150,000 when the level of production increases by 7,500 units, what is the variable cost on a per unit basis