as a manager of a drink booth you estimate labor costs to be $300 (2 ppl $150 per day). even if nothing is sold. another fixed cost is the rental of the booth for $200 a day.items price per unit variable cost per unit % of salessoft drinks 1.00 0.35 0.15wine 3.75 1.76 0.30coffee 1.75 0.65 0.30tea 1.50 0.58 0.10water 1.00 0.28 0.15use excel