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. Iten Number of radiators replaced. 130 Variable expenses: Direct materials (new radiators) Indirect materials $65,000 Direct labour (2 hours per installation) 6,500 650 Fixed expenses: Installation supervisor's wages $11,648 Equipment depreciation 1,456 Insurance and utilities for garage 1,066