Relevant Range and Fixed and Variable Costs

Child Play Inc. manufactures electronic toys within a relevant range of 100,800 to 165,600 toys per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Toys produced	100,800	128,800	165,600
Total costs:
Total variable costs	$41,328	d. $___	j. $___
Total fixed costs	46,368	e. ___	k. ___
Total costs	$87,696	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. $___