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Relevant Range and High-Low Method The following selected data relate to the major cost categories experienced by Shank Company at varying levels of operating volumes. Shank Company Cost Category Selectio% v @ Direct Labor Direct Materials Equipment Rent Factory Depreciation Factory Supervision Janitorial Services Utilities Cost Categories at Varying Operating Volumes $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 o 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 * + a bleau Assuming that all operating volumes are within the relevant range, calculate the appropriate costs in each column: Variable Cost per Unit Total Fixed Cost Total Cost (@ 5,000 units) Direct Labor Utilities Factory Depreciation