8 Figure 3-2. Lassiter Toys, Inc. Cost of Materials No. of toys Total cost produced of materials 100,000 $20,000 200,000 $40,000 300,000 $60,000 See Figure 3-2: What should the total materials cost be at a production level of 220,000 toys? Answer $88,000 $44,000 $22,000 $132,000