A lift fork truck is available at a cost of $28,000. The engineer estimates a 5-year life with a $2,000 salvage value at the end. The operating cost has been estimated to be $2,000 per month and the cost due to energy consumption is $90 per day. Estimate the fixed and variable costs for this lift fork truck in a period of one month. Company policy sets an 8% internal rate of return per year for such calculation and assumes that there are 26 working days in a month.