1. Macy Co manufactures office furniture. During the most productive month of the year, 3,500 desks were manufactured at a total cost of $84,400. In the slowest month, the company made 1,100 desks at a cost of $46,000. Find the fixed costs for the month and variable cost per unit. Given the following data for Taco Co.'s utilities, calculate the fixed costs and the variable utilities cost per machine hour. 2. Machine hours Costs May $ 8,300 15,000 June July August 10,400 20,000 7,200 12,000 9,500 18,000 3. As production increases: a. what would you expect to happen to fixed cost per unit? b. what would you expect to happen to variable cost per unit