Chuck Justice operates a Competition Go-Kart racing track on his 40-acre ranch in Monterey County California, just a short distance from world famous Laguna Seca. The facility includes a 1.5-mile track, 60 pitstop work stations each with a covered shop/work area, piped in pressurized air, deep sinks with running water and cleaning solvent, 110/220 electrical service, and benches for working on, tuning up, changing engines and tires, etc. on the Go-Karts. Fixed Operating Costs are as follows: Depreciation on the facilities $6,000 per year. Real estate taxes $2,400 per year. Utilities average $250 per month. General track and facility maintenance averages $175 per month. Chuck's son is employed to operate and maintain the facilities at an annual salary of $24,000. Variable Operating Costs are as follows: Engineering students from Monterrey Peninsula College work as interns. One engineering student can be assigned to as many as 6 pitstop workstations to trouble shoot and provide ideas regarding sprocket ratios, engine issues, track temperature/tire pressure, etc. As an intern, they are paid $20 per work station per day. The pitstop work stations rent for $35 per Go-Kart owner per day.