Mike's Radiator Services specializes in the repair and replacement of radiators for passenger vehicles. Variable and xed costs related to installation activities for the most recent month [January] are listed below: Ital! Number of radiators replaced 13D Variable expenses: Direct materials [new radiators] $65,000 Direct labour {2 hours per installation} 6,5G Indirect materials 650 Fixed expenses: Installation supervisor's wages $11,648 Equipment depreciation 1,456 Insurance and utilities for garage 1,066 | Required: 1. Calculate the per unit amounts for each of the variable expense and xed expense items in January. Variable expenses: Direct materials (new radiators} Direct labour (2 hours per installation) Indirect materials Fixed expenses: Installation supervisors wages Equipment depreciation Insurance and utilities for garage 2. Mike expects that 104 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 February Per (Total Cost) Unit 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 garageb-Z. Explain any differences in the per unit amounts between January and February. (9 A 3. Which. if any. of the costs shown above would be considered sunk costs? Why