Relevant range and fixed and variable costs Obj. 1Vogel 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 ...............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 30.00)