Develop two tables to show fixed cost and variable cost estimates for the car wash.

ESTIMATED COSTS ITEM COST Water $1.34 per wash cycle Electricity $.03 per wash cycle Gas $.02 per wash cycle Chemicals $.05 per wash cycle Repairs and Maintenance $1080 per year Business & Property taxes $ 836 per year Insurance (does not cover vandalism) $360 per year Sanitation & sewer $ 420 per year Vacuum (electricity) $.02 per run I Towels $.07 per pack Construction costs for Self-Service Bays: One Bay $ 20,000 Two Bay $25,000 Three Bay $30,000 ITEM PUMP-MOTOR ASSEMBLY, PER BAY - 800 PSI (2-3-4 GPM).... PUMP-MOTOR ASSEMBLY, PER BAY - 1220 PSI (2-3-4 GPM).......... SOAP & WAX HOLDING TANKS W/COVER (1 thru 4 bays). ELECTRONIC DETERGENT DISPENSER......... ELECTRONIC DETERGENT DISPENSER (with wax tank). ONE BAY WATER HEATER.... TWO BAY WATER HEATER. THREE BAY WATER HEATER FOUR BAY WATER HEATER.. ONE BAY WATER SOFTENER. TWO BAY WATER SOFTENER.. THREE BAY WATER SOFTENER. FOUR BAY WATER SOFTENER. ONE BAY DEGREASER ASSEMBLY TWO THRU SIX BAY DEGREASER (add for each extra bay). $.25, .35, & 50 MEDUIM DUTY COIN VAULT......... $.25, .35, & .50 COIN METER (slide chute --w/security extension). $.25, .35, & .50 H.D. (Security) COIN VAULT 24 or 115 volt.... $.25 or 50 H.D. ELECTRONIC COIN METER (24 volt only).... WALL BOOM ASSEMBLY, W/GUN HANDLE, HOSE, AND & NOZZLE... RING BOOM ASSEMBLY, W/GUN HANDLE, HOSE, WAND & NOZZLE.. VACUUM CLEANER & HOUSING (single). VACUUM CLEANER & HOUSING (double). WIPING TOWEL VENDER - S.25. WASH INSTRUCTION SIGN.. WAX INSTRUCTION SIGN... ONE BAY ANTI-FREEZE SYSTEM (for water tanks) TWO BAY ANTI-FREEZE SYSTEM. THREE BAY ANTI-FREEZE SYSTEM FOUR BAY ANTI-FREEZE SYSTEM. COST $1000 1495 150 499 599 595 850 995 1200 295 395 495 595 599 200 120 150 150 180 80 150 450 795 125 15 12 160 190 220 250