XYZ corp makes toys. The company's salaries expenses are $160,000 per year. The rent expense is $240,000 per year. Each toy needs $200 of material, ten hours of labor at $100 per hour, and variable overhead costs of $100. There are also advertising expenses (fixed expense of $120,000) every year. The selling price of this toy is $4000. a. What are the variable costs? (10 points) b. What are the fixed costs? (10 points) c. What is the break-even output level? (30 points) (round it to the nearest dollar)