Question: Total cost @ 5,000 units Total Cost @ 6,000 units Variable Cost per Unit Total Fixed Cost Total Cost @ 7,000 units Direct labor (variable)

Total cost @ 5,000 units

Total Cost @ 6,000 units

Variable Cost per Unit

Total Fixed Cost

Total Cost @ 7,000 units

Direct labor (variable)

$60,000

$72,000

Factory supervision (semi-variable)

$20,000

$22,000

Factory depreciation (fixed)

$18,000

$18,000

Relevant Range and High-Low Method

The following selected data relate to the major cost categories experienced by Sterling Company at varying levels of operating volumes. Assuming that all operating volumes are within the relevant range, calculate the appropriate costs in each column in which blanks appear:

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