2. Mike expects that 136 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 February Per (Total Cost) 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 garageReferences 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?Che 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 points Number of radiators replaced 170 Variable expenses: Direct materials (new radiators) $85, 090 Direct labour (2 hours per installation) 8, 500 cHook Indirect materials Fixed expenses ! References Installation supervisor's wages $17, 408 Equipment depreciation 2, 176 Insurance and utilities for garage 1, 666 Required: 1. Calculate the per unit amounts for each of the variable expense and fixed expense items in January Itom 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