FirstClass Gaming Inc. manufactures components for computer games within a relevant range of 100,800 to 158,400 components per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced		100,800		123,200		158,400
Total costs:
	Total variable costs	$40,320		(d)		(j)
	Total fixed costs	44,352		(e)		(k)
	Total costs	$84,672		(f)		(l)
Cost per unit:
	Variable cost per unit	(a)		(g)		(m)
	Fixed cost per unit	(b)		(h)		(n)
	Total cost per unit	(c)		(i)		(o)

Cost Schedule
Components produced		100,800		123,200		158,400
Total costs:
	Total variable costs	$40,320		________________
	Total fixed costs	44,352		_______________		_______________
	Total costs	$84,672		________________		________________
Cost per unit:
	Variable cost per unit	________________		________________		________________
	Fixed cost per unit	________________		________________		________________
	Total cost per unit	________________		________________		________________