After completing Exercise 1, what is the correct total for Fixed Cost per Unit in the 140,000 unit column? See circle on the printed exercise.

EXERCISE 1: ProTech Inc. manufactures cell phones with a relevant range of 100,000 to 140,000 phones per year. Use the below information to complete the analysis for each range of production (fill in shaded cells). Hint: Start with calculating Variable Cost per Unit in the 100,000 column. 100,000 units 120,000 units 140,000 units $ $ 40,000 $ 84,000 $124,000 AA Phones Produced Total Costs: Total Variable Costs Total Fixed Costs Total Costs: Cost per Unit: Variable Cost per Unit Fixed Cost per Unit Total Cost per Unit $ $ $ $ $ $ $ $ $ $ $ $ Mixed Costs: When evaluating some costs, it's not always apparent how much of that cost behaves in a variable manner verses a fixed manner. In those cases, we must use an estimation technique. One such technique is called the High/Low method. The High/Low method relies on a range of past data points to estimate the variable cost. Then, this variable cost is used to estimate the fixed portion