ohn Diaz is the president of Pacific Refrigeration. The company has $2,000$ employees and manufactures and sells a variety of refrigeration units for commercial use. Recently, the company experienced large losses due to a downturn in the economy and a subsequent decline in sales. John thinks the losses were particularly large because his company has too many fixed costs.a$.$ Expand on John$$s thought. How are the large losses related to fixed costs? b$.$ Identify a way that John can turn potential fixed costs into variable costs.