is called Surfer and is

Requirements d storage racks.

What is the variable manufacturing cost per vehicle? What is the fixed manufacturing cost per month?

Plot a graph for the variable manufacturing costs and a second for the fixed manufacturing costs per month. How does the concept of relevant range relate to your graphs? Explain.

What is the total manufacturing cost of each vehicle if $80$ vehicles are produced each month? $205$ vehicles? How do you explain the difference in the manufacturing cost per unit?

Data table

Plant management costs, $$1,992,000$ per year

Cost of leasing equipment, $$1,932,000$ 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 $1,000$ tires

$ $249,870$