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: 170 Iten Number of radiators replaced 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 $85,000 8,500 850 $17,405 2,176 1,666 Required: 1. Calculate the per unit amounts for each of the variable expense and fixed expense items in January, Per Unit Item Varble expenses Direct materials uw radios) Direct labour (2 hours per installation) Indirect matenals Fixed expenses Installation Supervisor's wages Equipment depreciation Insurance and utilities for garage 2. Mike expects that 136 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.) ten February Total Costi February Per Unn Variable expenses Direct materials (now radiators) Derect labour (2 hours per installation) Indirect materials Fwed expenses Installation supervisor's wages Equipment depreciation Insurance and utilities for garage