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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 oll change, Oil fiters 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: 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 and percentage if current actual sales are $100,000 and breakeven sales are $80,000