Relevant Range and Fixed and Variable Costs Child Play Inc. manufactures electronic toys within a relevant range of 100,800 to 158,400 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 100,800 123,200 158,400 Total costs: Total variable costs $40,320 d. $ j. $ Total fixed costs 44,352 e. k. Total costs $84,672 f. $ I. $ Cost per unit: Variable cost per unit a. $ g. $ m. $ Fixed cost per unit b b. h. n. Total cost per unit c. $ i. $ o. $