(X) Company specializes in producing one specialty vehicle. It is called GTX. (X) Company has the following manufacturing costs:

Plant management costs, $(0190123) per year.

Cost of leasing equipment, $1,932,000 per year.

Workers wages, $800 per GTX vehicle produced.

Direct materials costs:

Steel, $(0123)^*** per GTX vehicle produced;

Tires, $150 per tire, each GTX takes 5 tires (one spare).

City license, which is charged monthly based on the number of tires used in production:

0500 tires	$ 40,040
5011,000 tires	$ 65,000
more than 1,000 tires	$249,870

(X) Company currently produces 170 vehicles per month.

Using the information above, answer the following five questions:

Q1: What is the variable manufacturing cost per vehicle?

Q2: What is the fixed manufacturing cost per month?

Q3: What is the total manufacturing cost of each vehicle if 80 vehicles are produced each month?

Q4: What is the total manufacturing cost of each vehicle if 205 vehicles are produced each month?

Q5: How do you explain the difference in the manufacturing cost per unit in Q4 & Q5?