Relevant Range and Fixed and Variable Costs

Vogel Inc. manufactures memory chips for electronic toys within a relevant range of $45,000$ to $75,000$ memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced

$45,000$

$60,000$

$75,000$

Total costs:

Total variable costs $q,$ $$1,350,000$

$($d$)$

$($j$)$

Total fixed costs $.q,$

$810,000$

$$2,160,000$

$($e$)$

$($k$)$

Total costs $q,=$$$2,160,000$

$($f$)$

Cost per unit:

Variable cost per unit $q,($a$)$

$($g$)$

$($m$)$

Fixed cost per unit $.q,($b$)$

$($h$)$

$($n$)$

Total cost per unit $q,$

$($c$)$

$($i$)$

$($o$)$

Complete the cost schedule. When computing the cost per unit, round to two decimal places.

Cost Report

Components produced

$45,000$

$60,000$

$75,000$