Requirement 3. What is the total manufacturing cost of each vehicle if 95 vehicles are produced each month? 220 vehicles? How do you explain the difference in the manufacturing cost per unit? Calculate the manufacturing cost of each vehicle (a) if 95 vehicles are produced each month and (b) if 220 vehicles are produced each month. (Round your answers to the nearest cent.) Vehicles per month (a) 95 (b) 220 Fixed unit cost per vehicle Variable unit Total unit cost per vehicle cost per vehicle 378000 378000 3978.95 $ 6,978.95 1718.18 4718.18 Enter any number in the edit fields and then click Check Answer Requirement 1. What is the variable manufacturing cost per vehicle? What is the fixed manufacturing cost per month? The variable cost per vehicle is $ 3,000 Determine the fixed manufacturing cost per month at each of the following capacity levels. 0-500 tires per month 501-1,000 tires per month $ 378,000 $ 423,000 more than 1,000 tires per month $ 588,000 (After you hit continue, the screen may take you below the beginning of the next step. If so, scroll back up to the top of the step.) Requirement 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. 1 Data Table Plant management costs, $2,256,000 per year Cost of leasing equipment, $1,800,000 per year Workers' wages, $900 per Surfer vehicle produced Direct materials costs: Steel, $1,500 per Surfer; Tires, $120 per tire, each Surfer takes 5 tires (one spare) City license, which is charged monthly based on the number of tires used in production: 0-500 tires 501-1,000 tires more than 1,000 tires $40,000 $85,000 $250,000