3.22) Variable and fixed costs; graphical and tabular analyses: manufacturer. On the Ball Pty Ltd manufacturers footballs. Its fixed costs per month are $75,000, and its raw materials costs are $60 per finished ball. Required: 1. Draw a graph of the firm's raw material cost, showing the total cost at the following production levels: 10,000 units, 20,000 units and 30,000 units. 2. Prepare the table that shows the unit cost and total cost of raw material at the following production levels: 10,000 units, 20,000 units and 30,000 units