Relevant range and fixed and variable costs Obj. $1$Vogel Inc.

manufactures memory chips for electronic toys within a relevant

range of $25,000$ to $100,000$ memory chips per year. Within this

range, the following partially completed manufacturing cost

schedule has been prepared:Memory chips produced $..............\mathrm{.}45,000$

$60,000$

$$

$75,000$Total costs:Total variable costs $.................$$ $1,350,000$

$($D$)$

$$

$($J$)$Total fixed costs $....................810,000$

$$

$($E$)$

$$

$($K$)$Total costs $..........................$$$2,160,000$

$($F$)$

$$

$($L$)$Cost per unit:Variable cost per unit $...............($A$)$

$$

$($G$)$

$$

$($M$)$Fixed cost per unit $..................($B$)$

$$

$($H$)$

$$

$($N$)$Total cost per unit $..................($C$)$

$$

$($I$)$

$$

$($O$)$Complete the cost schedule, identifying each cost by the

appropriate letter $($A$)$ through $($O$).($Hint: A$.$ is $30\mathrm{.}00)$