The owner of Long Island Restaurant is disappointed because the restaurant has been averaging 5,000 pizza sales per month, but the restaurant and wait staff can make and serve 8,000 pizzas per month. The variable cost (for example, ingredients) of each pizza is $1.35. Monthly fixed costs (for example, depreciation, property taxes, business license, and manager's salary) are $8,000 per month. The owner wants cost information about different volumes so that some operating decisions can be made. FER (Click the icon to view the chart for Requirement 1 1