QUESTION: Canada Spoon Co is based in Ottawa, Ontario and manufactures collector spoons with owl designs on them for the many international visitors to Canada. The cost driver is the number of spoons manufactured. Design students on coop work terms form the majority of the direct labour pool and are paid an an hourly basis. Other factory workers are salaried. Canada Spoon Co has been tracking its utility costs including heat, hydro and water and has found that the costs are represented by the following formula: Utility costs = $500,000 + $0.75 X where is the number of spoons manufactured. Last year the company manufactured 264,000 spoons. Actual utility costs for the year were as expected. Use the above information to answer all of the following questions. What was the total utility cost for last year? . What was the total fixed utility cost for last year? . What was the total variable utility cost for last year? . What was the utility cost per unit manufactured last year? | | & What was the fixed utility cost per unit last year? What was the variable utility cost per unit last year? ). What would the total utility cost be if NO units were made this year because the factory was closed all year due to a pandemic? | | v What would the total fixed utility cost be if NO units were made this year due to a pandemic? L What would the total variable utility cost be if NO units were made this year due to a pandemic? ). How many units would be manufactured this year if the factory was closed due to a pandemic? .~