E3-46B Forecast costs at different volumes (Learning Objectives 1 & 2) Renaud Dry Cleaners has capacity to clean up to 6,000 garments per month. 3,000 Garments 4,500 Garments $3,375 6,000 Garments Total variable costs Total fixed costs Total operating costs Variable cost per garment Fixed cost per garment Average cost per garment Requirements 1. Complete the following schedule for the three volumes shown. 2. Why does the average cost per garment change? 3. The owner, Guy Renaud, uses the average cost per unit at full capacity to predict total costs at a volume of 3,000 garments. Does he overestimate or underestimate his total costs? By how much