At a sales volume of 30,000 units, Carne Company's total fixed costs are $30,000 and total variable costs are $45,000. The relevant range is 20,000 to 40,000 units.

If Carne Company were to sell 32,000 units, the total expected cost would be: A) $75,000 B) $78,000 C) $80,000 D) $77,000

If Carne Company were to sell 40,000 units, the total expected cost per unit would be: A) $2.50 B) $2.25 C) $2.13 D) $1.88