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3,000 6,000 9,000 Variable production costs 162,000,000 Fixed production costs 235,000,000 Variable selling costs 36,000,000 Fixed selling costs 15,000,000 Total costs Selling price per unit

3,000 6,000 9,000
Variable production costs 162,000,000
Fixed production costs 235,000,000
Variable selling costs 36,000,000
Fixed selling costs 15,000,000
Total costs
Selling price per unit 155,000 155,000 155,000
Unit cost
Profit per unit

Roadmaster Equipment is an up-scale, higher-priced, specialty road construction equipment maker based in Irvine, California. The management accountant for Roadmaster compiled information for various levels of output in units:

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