James is considering opening a Fast ' n Clean Car Service Center. He estimates that the following costs will be incurred during his first year of operations: Rent $9,300, Depreciation on equipment $7,100, Wages $16,916, Motor oil $2 per quart. He estimates that each oil change will require 5 quarts of oil. Oil filters will cost $3.00 each. He must also pay The Fast ' n Clean Corporation a franchise fee of $1.10 per oil change since he will operate the business as a franchise. In addition, utility costs are expected vary with the quantity of oil changes as follows: James anticipates that he can provide the oil change service with a filter at $25.92 each. (a) Using the high-low method, determine variable costs per unit and total fixed costs. (Round variable cost to 2 decimal places, e.g. 52.75