joan quit her job as a home health aide earning $50,000 per year to start her own business. to save money she operates her business out of a small building she owns which, until she started her own business, she had rented out for $10,000 per year. she also invested her $20,000 savings (which earned a market interest rate of 5% per year) in her business. you are given the following information about the first year of her operations. total revenue $120,000.00 cost of labor $40,000.00 cost of materials $20,000.00 equipment rental $5,000.00 calculate her explicit (accounting) costs. $