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: Direct materials (new radiators) 165 $82,500 Direct labour (2 hours per installation) Indirect materials 8,250 825 Fixed expenses: Equipment depreciation Installation supervisor's wages $16,632 2,079 Insurance and utilities for garage 1,5841 Required: 1. Calculate the per unit amounts for each of the variable expense and fixed expense items in January. Item Variable expenses: Direct materials (new radiators) Direct labour (2 hours per installation) Indirect materials Fixed expenses Installation supervisor's wages Equipment depreciation Insurance and utilities for garage Per Unit 2. Mike expects that 132 radiators will be installed in February and that this level of activity is within the relevant range for all variable and fixed expenses.