Create a cost function with fixed costs of $4000 and $32 per manufactured unit of a product. Fixed Costs (F): $4000 cost does not change when more or less units are produced. Variable Costs (V): $32 per unit will change when the number of units are produced. The fixed costs of $4000 and a variable cost of $32 per unit, the cost function is C(x) = F + V x C(x) = 4,000 + 32x