Variable and Fixed Cost Analysis Mr. Gill wants to reduce his annual accounting costs. He currently pays someone \\( \\$ 3 \\) per month per customer and has 120 customers. What are the options under the various customer levels for the year? Option 1: \\( \\quad \\) Renegotiate with flat fee of \\( \\$ 2,000 \\) plus \\( \\$ 2 \\) per customer per month Option 2: \\( \\quad \\) Hire a part-time bookkeeper for \\( \\$ 4,000 \\) for the year and \\( \\$ 2,000 \\) for taxes and year end financial stmt preparation. Complete the table below for the costs