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 $$9,200,$ Depreciation on equipment $$7,000,$ Wages $$16,400,$ Motor oil $$2\mathrm{.}00$ per quart. He estimates that each oil change will require $5$ quarts of oil. Oil filters will cost $$3\mathrm{.}00$ each. He must also pay The Fast n Clean Corporation a franchise fee of $$1\mathrm{.}10$ 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 $4,000$ $ $6,0006,000$ $ $7,3009,000$ $ $9,60012,000$ $$12,60014,000$ $$15,000$Bill Braddock anticipates that he can provide the oil change service with a filter at $$25$ each. Instructions$($a$)$ Using the high$-$low method, determine variable costs per unit and total fixed costs.$($b$)$ Determine the break$-$even point in number of oil changes and sales dollars.$($c$)$ Without regard to your answers in parts $($a$)$ and $($b$),$ determine the oil changes required to earn net income of $$20,000,$ assuming fixed costs are $$32,000$ and the contribution margin per unit is $$8.$