5. Vogel Inc. manufactures memory chips for electronic toys within a relevant range of 25,000 to 100,000 memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Memory Chips Produced	30,000	50,000	70,000
Total Variable Costs	$1,500,000	D	J
Total Fixed Costs	1,200,000	E	K
Total Costs	$2,700,000	F	L
Variable Costs per Unit	A	G	M
Fixed Cost Per Unit	B	H	N
Total Cost per Unit	C	I	O

Find the missing amounts for A-O (Show your work!!)

A. ______________ B. ______________ C. ______________

D. ______________ E. ______________ F. ______________ G. ______________ H. ______________ I. _______________ J. ________________ K. _______________ L. _________________ M. _________________ N. _____________________

O. __________________