Relevant RangeandFixedandVariable Costs

Third World Gamer Inc. manufactures components for computer games within a relevant range of 76,800 to 128,000 disks per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced 76,80096,000128,000

Total costs:

Total variable costs$27,648(d)(j)

Total fixed costs30,720(e)(k)

Total costs$58,368(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. Round costs per unit to the nearest cent.

Cost Schedule

Components produced 76,800 96,000 128,000

Total costs:

Total variable costs $27,648 $__________ $___________

Total fixed costs 30,720 $__________ $___________

Total costs $58,368 $__________ $____________

Cost per unit:

Variable cost per unit $___________ $___________ $_____________

Fixed cost per unit $___________ $___________ $_____________

Total cost per unit $___________ $___________ $_____________