Saved Mighty Muffler, Inc. operates an automobile service facility that specializes in replacing mufflers on compact cars. The following table shows the costs incurred during a month when 500 mufflers were replaced. (Round "cost per muffler" to 2 decimal places.) Number of Muffler Replacements 400 500 600 Total costs Found costs Variable costs Total costs Cost per muffler replacement Fixed cost Variable cost Total cost per muffler replacement $ 44,000 24,000 $ 68,000