3. Total fixed costs for Diamond Enterprises are $700,000. Total costs, including both fixed and variable, are $920,000 if 140,000 units are produced. The fixed cost per unit at 200,000 units would be: Answer: 4. The Akron Slugger Company produces various types of wooden baseball bats. It has calculated the average cost per unit of a production level of 7800 bats to be $14. If $22,700 of the costs are fixed, and the plant manager uses the cost equation to predict total costs, her forecast for 9000 bats will be. Answer: 5. The Maple Company has total fixed costs of $420,000. It also has $220,000 in total variable costs. These costs exist at a production level of 110,000 units. The variable cost per unit is