Relevant Range and Fixed and Variable Costs Child Play Inc. manufactures electronic toys within a relevant range of 20,000 to 150,000 toys per year. Within this range, the following partially completed manufacturing cost schedule has been prepared: Complete the cost schedule. When computing the cost per unit, round to two decimal places. Toys produced 40,000 80,000 Total costs: Total variable costs $720,000 d. 1 Total fixed costs 600,000 k Total costs $1,320,000 f. S Cost per Unit Variable cost per unit 9- m.s Fixed cost per unit b. h Total cost per unit 120,000