Mike's Radiator Services specializes in the repair and replacement of radiators for passenger vehicles. Variable and fixed costs related to installation activities for the most recent month (January) are listed below: Item Number of radiators replaced Variable expenses: 155 Direct materials (new radiators) $77,500 Direct labour (2 hours per installation) Indirect materials 7,750 775 Fixed expenses: Installation supervisor's wages $15,128 Equipment depreciation 1,891 Insurance and utilities for garage 1,426 2. Mike expects that 124 radiators will be installed in February and that this level of activity is within the relevant range for all variable and fixed expenses. a & b-1. Calculate the total expense and per unit amounts for each of the variable and fixed cost items above. (Round "per unit" answers to 2 decimal places.) Item February (Total Cost) February Per Unit Variable expenses: Direct materials (new radiators) $ 62,000.00 $ 500.00 Direct labour (2 hours per installation) $ 6,200.00 $ 50.00 Indirect materials $ 620.00 $ 5.00 Fixed expenses: Installation supervisor's wages $ 12,152.00 $ 98.00 Equipment depreciation $ 1,488.00 $ 12.00 Insurance and utilities for garage $ 1,116.00 $ 9.00