Refer to the preceding exercise. The divisional controller at Spectrum Sound’s St. Louis Division has estimated the following cost data for the division’s CD players. (Assume there are no fixed costs.)

Required:
1. Prepare a table similar to panel C of Exhibit 15–2 summarizing Spectrum Sound’s cost relationships.
2. Draw a graph similar to panel A of Exhibit 15–2 reflecting the data tabulated in requirement (1).

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Quantity Produced and Sold per Month 20.......... 40......... 60. 80 888 100 Average Cost per Unit $900 850 820 860 890