Problem 21: Variable Cost vs. Fixed Costs ABC manufactures and sells a single product. A partially completed schedule of the company's total and per unit costs over a relevant range of 60 to 100 units produced each year is given below: Units Produced 60 units 80 units 100 units Total Costs: Variable costs P120 ? ? Fixed costs ? ? P600 Total Costs P760 Per unit Costs: Variable Costs Fixed Costs 2.2. ? ? ? ? ? ? 22. Required: 1. Compute the schedule by writing the missing amounts: 2. Which 2 specific costs remain constant over the relevant range? 3. Which 2 specific costs are directly related with production? 4. Which specific cost is inversely related with production? 5. Express the cost formula based on the line equation form Y = a+bX. 6. If the company produces 75 units, then how much is the expected tot costs?