Question

Relevant Range and Fixed and Variable Costs

Vogel Inc. manufactures memory chips for electronic toys within a relevant range of 76,800 to 128,000 memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced	76,800	96,000	128,000
Total costs:
Total variable costs . . . . . . . . .	$27,648	(d)	(j)
Total fixed costs . . . . . . . . . . . .	30,720	(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. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Cost Report
Components produced		76,800		96,000		128,000
Total costs:
Total variable costs		$27,648	(d)	$	(j)	$
Total fixed costs		30,720	(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)	$

Answer 1