In the commercial section of the newspaper you come across an ad for a pizza delivery business for sale. Upon inquiry, you discover that the owner, who wants to sell the business and then retire, has four salaried employees and owns two delivery vehicles. He invites you to look through his books, where you acquire the following information: Business: Employees: $85 per month $5,000 per month Phone Owner's salary Employee salaries and premiums $2,000 per month each $3,600 per year Business insurance Building lease $2,000 per month Delivery Vehicles: $1,200 per year per vehicle Operations: Car insurance Fuel $1,125 per month per vehicle Pizza ingredients, materials, and $19,125 per month $225 per month per vehicle packaging $9 per pizza Oil changes $562.50 per month per vehicle Selling price of pizza 4,500 per month Vehicle maintenance and repairs Average number of pizzas sold