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 manufactur cost schedule has been prepared: Complete the cost schedule. When computing the cost per unit, round to two decimal places. Toys produced 40,000 80,000 120,000 Total costs: Total variable costs $720,000 d. $ j. $ Total fixed costs 600,000 e. k . Total costs $1,320,000 f. $ 1. $ Cost per Unit Variable cost per unit a. $ g. $ m. $ Fixed cost per unit b. h. n. Total cost per unit C. $ i. $ 0. $Break-Even Sales AnheuserBusch InBev SA/NV (BUD) reported the following operating information for a recent year (in millions): Sales $45,517 Cost of goods sold $17,803 Selling, general, and administrative expenses 14,439 (32,242) Operating income $13,275* *Before special items In addition, assume that AnheuserBusch InBev sold 500 million barrels of beer during the year. Assume that variable costs were 75% of the cost of goods sold and 50% of selling, general, and administrative expenses. Assume that the remaining costs are xed. For the following year, assume that Anheuser-Busch InBev expects pricing, variable costs per barrel, and fixed costs to remain constant, except that new distribution and general office facilities are expected to increase xed costs by $400 million. a. Compute the break-even number of barrels for the current year. In computing variable and fixed costs and per-barrel amounts, round to two decimal places. - Round the break-even number of barrels to one decimal place. 233 X million barrels b. Compute the anticipated break-even number of barrels for the following year. Round to one decimal place in millions of barrels. 241 X million barrels Feedback ' V Check My Work a. Fixed costs divided by the unit contribution margin equals break-even point in units. b. Repeat the calculations in (a) using anticipated amounts