Quantity Mat e rials Spoilage Labou r Direct over head Indirect overhead General Overhead Selling & Admin Total Per Unit Cost Marginal Cost Average Variable Cost Total Cost Variable Cost Variable Cost Variable Cost Variable Cost Fixed cost Variable Cost Variable Cost 0.52 0.052 1.026 0.568 1.24 0.308 1.671 5.385 4.145 269,250 7 5,000 0.52 0.051 0.544 0.827 0.297 1.453 4.681 3.27 3854 351,075 100,000 0.52 o. 049 0.979 0.524 0.62 0.294 1.344 4.ss 3.28 3.71 433,000 125,000 0.52 o. 049 0.962 0.52 0.496 0.289 1.276 4.112 3.24 3.616 514,000 150,000 0.52 0.051 0.975 0.52 0.413 1.247 4.019 3.55 3.606 602,850 17 5,000 0.52 0.052 o. gg7 0.52 0.354 o.2gg 1.234 3.976 3.72 3.622 695,800