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:

$\backslash$table$[[$Item$,],[$Number of radiators replaced,$],[$Variable expenses:,$150],[$Direct materials $($new radiators$),],[$Direct labour $(2$ hours per installation$),$$$75,000$