Plant management costs, $2,388,000 per year Cost of leasing equipment, $2,064,000 per year Workers' wages, $500 per Surfer vehicle produced Direct materials costs: Steel, $1,700 per Surfer; Tires, $150 per tire, each Surfer takes 5 tires (one spare) City license, which is charged monthly based on the number of tires used in production: Ocean View Motors specializes in producing one specialty vehicle. It is called Surfer and is styled to easily fit multiple surfboards in its back area and top-mounted storage racks. Ocean View has the following manufacturing costs: Click the icon to view the manufacturing costs.) Ocean View currently produces 130 vehicles per month. Requirements 1. What is the variable manufacturing cost per vehicle? What is the fixed manufacturing cost per month? 2. Plot a graph for the variable manufacturing costs and a second for the fixed manufacturing costs per month. How does the concept of relevant range relate to your graphs? Explain. 3. What is the total manufacturing cost of each vehicle if 100 vehicles are produced each month? 225 vehicles? How do you explain the difference in the manufacturing cost per unit? Requirement 1 . What is the variable manufacturing cost per vehicle? What is the fixed manufacturing cost per month? The variable cost per vehicle is