QUESTION 3 (20 MARKS) (a) A number of costs are listed below: 1. Cost of heating a hardware store 2. Windshield wiper blades installed on autos at auto assembly plant 3. Cost of tomato sauce used at a pizza shop 4. Cost of shipping bags of fertilizer to a customer at a chemical plant 5. Cost of electricity for production equipment at a snowboard manufacturer 6. Cost of renting production equipment on a monthly basis at a snowboard manufacturer 7. Cost of vaccine used at a clinic 8. Cost of sales at a hardware store 9. Receptionist's wages at dentist's office 10. Salary of production manager at a snowboard manufacturer Required: For each item above, indicate whether the cost is fixed or variable (5 marks) (b) Capture Garage, Inc. operates an automobile service facility. The table below shows the cost incurred during a month when 500 mufflers were replaced. Number of muffler replacement 400 500 600 RM A 9,000 B 6,000 D E 15,000 E Total costs Fixed costs Variable costs Total costs Cost per muffler replacement: Fixed costs Variable costs Total cost per muffler replacement J M H K N 0 Required: Fill in the missing amounts, labelled A through O, in the table above. (15 marks)