Grosbeck Cattle Company has gathered the following information about operations for the past three years. Mathew Grosbeck has been expanding herd size and is frustrated that profits have not shown consistent growth. Year 1 Year 2 140 Year 3 180 Cow herd size Revenues from sale of calves Feed Labor (1 cowboy per 120 cows) Cow depreciation Bull depreciation (1 bull per 30 cows) Medications/vaccinations 120 $119,000 21,000 48,000 17,500 2,083 3,500 10,000 16,917 $102,000 18,000 24,000 15,000 ,667 3,000 10,000 30,333 $153,000 27,000 48,000 22,500 2,500 4,500 10,000 38,500 Land lease Operating income Determine which costs are variable, fixed, and "step" fixed. Complete the "per unit" cost table on the preprinted worksheet. (a)