Relevant range and fixed and variable costs

Child Play Inc. manufactures electronic toys within a relevant range of 61,600 to 100,800 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.

Line Item Description	Amount	Amount	Amount
Toys produced	61,600	79,200	100,800
Total costs:
Total variable costs	$19,712	d. $?	j. $f?
Total fixed costs	22,176	e. ?	k. ?
Total costs	$41,888	f. $?	l. $?

Line Item Description	Amount	Amount	Amount
Variable cost per unit	a. $0.32	g. $f?	m. $?
Fixed cost per unit	b. ?	h. ?	n. ?
Total cost per unit	c. $0.68	i. $?	o. $?