Mark 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 $16,556, Motor oil $2 per quart. He estimates that each oil change will require 5 quarts of oil. Oil filters will cost $3.00 each. He must also pay The Fast ' n Clean Corporation a franchise fee of $1.10 per oilchange since he will operate the business as a franchise. In addition, utility costs are expected vary with the quantity of oil changes as follows: Mark anticipates that he can provide the oil change service with a filter at $32.17 each. Using the high-low method, determine variable costs per unit and total fixed costs. (Round variable cost to 2 decimal places, eg. 52.75.) Variable cost: $ per unit Fixed cost