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Mike's Radiator Services specializes in the repair and replacement of radiators for passenger vehicles. Variable and fixed costs related to installation activities for the most recent month (January) are listed below: Item Number of radiators replaced 105 Variable expenses: Direct materials (new radiators) $52,500 Direct labour (2 hours per installation) 5,250 Indirect materials 525 Fixed expenses: Installation supervisor's wages $ 8,568 Equipment depreciation 1,071 Insurance and utilities for garage 756 Required: 1. Calculate the per unit amounts for each of the variable expense and fixed expense items in January Per Unit Item Variable expenses Direct materials (new radiators) Direct labour (2 hours per installation) Indirect materials Fixed expenses Installation supervisor's wages Equipment depreciation Insurance and utilities for garage 2. Mike expects that 84 radiators will be installed in February and that this level of activity is within the relevant range for all variable and fixed expenses a & b-1. Calculate the total expense and per unit amounts for each of the variable and fixed cost items above. (Round "per unit" answers to 2 decimal places.) Item February (Total Cost) February Per Unit Variable expenses Direct materials (new radiators) Direct labour (2 hours per installation) Indirect materials Fixed expenses Installation supervisor's wages Equipment depreciation Insurance and utilities for garage b-2. Explain any differences in the per unit amounts between January and February 3. Which, if any, of the costs shown above would be considered sunk costs? Why