Bill Braddock is considering opening a Fast 'n Clean Car Service Center. He estimates that the following costs will be incurred during his first year of operations: Rent $8,800, Depreciation on equipment $7,000, Wages $16,400, Motor oil $12.00 per oil change. Oil filters will cost $5.00 per oil change. He must also pay The Fast 'n Clean Corporation a franchise fee of $1.20 per oil change, since he will operate the business as a franchise. In addition, utility costs are expected to behave in relation to the number of oil changes as follows: Number of Oil Changes Utility Costs 4,000 6,000 9,000 12,000 14,000 $ 7,000 $ 8,300 $ 10,600 $13,000 $15,000 Bill Braddock anticipates that he can provide the oil change service with a filter at $25 each. Instructions Format answers with $ signs, commas, or % when appropriate. (a) Using the high-low method, determine variable costs per unit | and fixed costs for the utility 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 margin of safety in dollars $100,000 and breakeven sales are $80,000. and percentage if current actual sales are