Cost Estimation - Variable and Fixed Costs 1. Fill in the following chart Units produced: Total Variable Costs Total Fixed Costs Total Costs Variable cost per unit: Fixed cost per unit Total cost per unit 2,000 $ 10,000.00 $ 50,000.00 $ 60,000.00 3,000 List two statements about the behaviour of a variable cost. a Total variable costs....... b Variable cost per unit...... List two statements about the behaviour of a fixed cost. a Total fixed costs....... b Fixed cost per unit..... 4,000 A company has total sales of $100,000 and sells each unit for $10.00. How many units did the company sell? 5,000