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 80,000 120,000 Total costs: Total variable costs $720,000 d. J. Total fixed costs 600,000 Total costs $1,320,000 1. IS K Cost per Unit Variable cost per unit a. 9 m. $ Fixed cost per unit b. h C. $ Total cost per unit 0