We have to solve the question like this type of example make a question by your self and solve.............A pottery factory that needs water, mud, and other things (We calculate the cost of water and the cost of mud) We need workers (we determine the number of workers ourselves The daily salary of the worker and we multiply the amount by 30 to find out how much the worker gets paid per month We will need a building and we have to pay the rent We need a supervisor for the worker and he will receive a salary (we specify the salary) And in the end, we will calculate the cost of the entire project

Mr. Sami anticipates that he can provide the oil change service with a filter at $20.00 each. Instructions (a) Using the high-low method, determine variable costs per unit and total fixed costs. (b) Determine the break-even point in number of oil changes and sales dollars. (c) Without regard to your answers in parts (a) and (b), determine the oil changes required to earn net income of $20,000, assuming fixed costs are $32,000 and the contribution margin per unit is $8