Jim Wayman is considering opening a Qwik Oil Change Center. He estimates that the following costs will be incurred during his first year of operations: Rent $6,000, Depreciation on equipment $7,000, Wages, $13,700, motor oil $1.25 per quart. He estimates that each oil change will require 5 quarts of oil. Oil filters cost $3.00 each. He must also pay The Qwik Corporation a franchise fee of $.95 per oil change since he will operate the business as a franchise. In additional, utility costs are expected to behave in relation to the number of oil changes as follows: Number of Oil Utility Changes Costs 4,000 $6,000 6,000 $ 7,300 9,000 $9,600 12,000 $ 12,600 19,000 $ 15,000 Mr. Wayman anticipates that he can provide the oil change service with a filter at $18.00 each. Instructions: Using the high low method, calculate the fixed and variable portions of the maintenance expense and determine the break even point in units