Variable and fixed costs. Consolidated Motors specializes in producing one specialty vehicle. It is called Surfer and is styled to easily fit multiple surfboards in its back area and top-mounted storage racks. Consolidated has the following manufacturing costs:

Plant management costs, $1,992,000 per year

Cost of leasing equipment, $1,932,000 per year

Workers' wages, $800 per Surfer vehicle produced

Direct materials costs: Steel, $1,400 per Surfer; Tires, $150 per tire, each Surfer takes 5 tires (one spare).

City license, which is charged monthly based on the number of tires used in production:

0500 tires	$ 40,040
5011,000 tires	$ 65,000
more than 1,000 tires	$249,870

Consolidated currently produces 170 vehicles per month.

Required:

1. What is the variable manufacturing cost per vehicle? What is the fixed manufacturing cost per month?

2. Plot a graph for the variable manufacturing costs and a second for the fixed manufacturing costs per month. How does the concept of relevant range relate to your graphs? Explain.

3. What is the total manufacturing