Relevant Range and Fixed and Variable Costs

Vogel Inc. manufactures memory chips for electronic toys within a relevant range of 128,000 to 200,000 memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced	128,000	160,000	200,000
Total costs:
Total variable costs . . . . . . . . .	$57,600	(d)	(j)
Total fixed costs . . . . . . . . . . . .	64,000	(e)	(k)
Total costs . . . . . . . . . . . . . . . . .	$121,600	(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 below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Cost Report
Components produced		128,000		160,000		200,000
Total costs:
Total variable costs		$57,600
Total fixed costs		64,000
Total costs		$121,600
Cost per Unit
Variable cost per unit
Fixed cost per unit
Total cost per unit