Relevant Range and High-Low Method The following selected data relate to the major cost categories experienced by Silver & Company at varying levels of operating volumes. Assuming that all operating volui relevant range, calculate the appropriate costs in each column in which blanks appear (some blanks can be $0): Total Cost (@ 2,000 Units) Total Cost (@ 3,000 units) Variable Cost per Unit Total Fixed Cost Total Cost (@ 4,000 units) Direct labor (variable) $120,000 $150,000 $ 0 x Factory supervision (semi-variable) 54,000 66,000 $ 12 $ 30,000 78,000 Factory depreciation (fixed) 35,000 35,000 $ 35,000 35,000 X $ 0 $ $ 0 $ $ Check