ABC manufactures widgets and uses a flexible budget to account for manufacturing costs. The relevant range, sales, and related costs for 500,000 units is shown below. What would the cost be if ABC made 200,000 units? 500,000 200,000 Data Units Units Total: Variable $1,900,000 875.000 Fixed Total Manufacturing Costs ? $2,775,000 Unit Costs: Variable ? Fixed ? ? Total Per Unit Cost S1,387,500 S1,900,000 $1,635,000 S1,110,000