[Related to the Making the Connection on page 426] Small business owner Jay Goltz described several decisions he made to reduce the fixed costs of his businesses, including replacing halogen lamps with LED lamps. Goltz noted, “I’m guessing that many business owners could save a lot more than pennies on their f ixed costs, and those savings … fall right to the bottom line.” a. Why are the costs of electricity used to power the lights used in Mr. Goltz’s businesses fixed costs? b. Explain why Goltz wrote that reducing fixed costs results in savings that “fall right to the bottom line.”