$=$$$1\mathrm{.}10$

$$1\mathrm{.}101\mathrm{.}600,000=$$$1\mathrm{.}760\mathrm{.}000$

C$)$ If Splish reworks its equipment layout and processes to increase the top end of its relevant range of activity to $2,500,000$ notebooks without incurring more fixed costs, what happens to the fixed cost per unit if it is able to make and sell that larger quantity of units?

Did fixed cost increase or decrease?

Total Cost per unit?

Gross Margin