The relationship between cost and volume is called underlying cost structure which is used by health care managers in planning, controlling and decision making. Cost structure of an organization is designed to provide managers with a tool for forecasting costs at different volume. Complete the table below to arrive at the average cost per unit. Variable cost : $25 Volume Fixed Cost Variable Cost Total Cost Average Cost Per Unit 5,000 $500,000 7,500 $500,000 10,000 $500,000