Simon and Garfunkel operate separate, but related, businesses in the same town. The two have been debating which of them has the least amount of fixed costs. Simon, because he has always come first, believes his business has lower fixed costs than Garfunkels business. Of course, Garfunkel disagrees, saying that his business has lower fixed costs. The two have accumulated the following activity and cost data and have asked that you help them resolve their debate: