The table below shows four different costs: Cost A, Cost B, Cost C and Cost D. For each cost, the chart shows the total cost at two different volumes within the same relevant range. Based upon this information, calculate the Cost per Unit at each volume, and identify each cost as fixed (F), variable (V) or mixed (M); write your answers in the table under the appropriate heading.

Fixed (F) Variable (V) Mixed (M)		At 3,000 Units	At 3,000 Units		At 6,000 Units	At 6,000 Units
	Cost Name	Total Cost	Cost per Unit		Total Cost	Cost per Unit
	A	$30,000			$30,000
	B	$51,000			$72,000
	C	$24,000			$45,000
	D	$21,000			$42,000