Consolidated Motors specializes in producing one specialty vehicle. It is called the Surfer and it is styled to easily fit multiple surfboards in its back area and top-mounted storage racks. Consolidated has the following manufacturing costs: Plant management costs, $1,992,000 per year Cost of leasing equipment, $1,932,200 per year Workers' wages, $800 per Surfer vehicle produced Direct materials costs: Steel $1,400 per Surfer; Tires, $150 per tire, each Surfer takes 5 tires (one spare) City license, which is charged monthly based on the number of tires used in production: 0 - 500 tires $ 40,040 501 - 1,000 tires $ 65,000 More than 1,000 $249,870 Consolidated currently produces 170 vehicles per month. 1. What is the variable manufacturing cost per vehicle? 2. What is the fixed manufacturing cost per month? 3. What is the total manufacturing cost of each vehicle if only 80 vehicles are produced each month?