Acc105

Q 5

Relevant Range and Fixed and Variable Costs

Third World Gamer Inc. manufactures components for computer games within a relevant range of 61,600 to 100,800 disks per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced		61,600		79,200		100,800
Total costs:
	Total variable costs	$19,712		(d)		(j)
	Total fixed costs	22,176		(e)		(k)
	Total costs	$41,888		(f)		(l)
Cost per unit:
	Variable cost per unit	(a)		(g)		(m)
	Fixed cost per unit	(b)		(h)		(n)
	Total cost per unit	(c)		(i)		(o)

Complete the cost schedule below. Round costs per unit to the nearest cent.

Cost Schedule
Components produced		61,600		79,200		100,800
Total costs:
	Total variable costs	$19,712		$		$
	Total fixed costs	22,176		$		$
	Total costs	$41,888		$		$
Cost per unit:
	Variable cost per unit	$		$		$
	Fixed cost per unit	$		$		$
	Total cost per unit	$		$		$