Elmo Security Consultants (ESC) offer a standardized review of data security for small business owners. The foll provision of these reviews: Sales price per unit ( 1 unit =1 review with recommendations) Fixed costs (per month): Selling and administration Production overhead (e.g., rent of facilities) Variable costs (per review): Labor for oversight and feedback Outsourced security analysis Materials used in reviews Review overhead Selling and administration (e.g., scheduling and billing) Number of reviews per month $1,500 60,000 85,000 Required: Calculate the amount for each of the following (one unit = one review) if the number of reviews is 2,500 per r number of reviews decreases to 2,000 per month. Note: Do not round intermediate calculations. Round your