Problem 1: A. If annual operating costs (AOC) for ABC company are $400,000 per year as a fixed portion and $400 per day as a variable portion. If the number of working days in a year is between 240 to 300. What amount AOC should be budgeted? B. If annual operating costs (AOC) for ABC company are $400,000 per year as a fixed portion and $800 per day as a variable portion. If the number of working days in a year is between 240 to 300. What amount AOC should be budgeted