Child Play Inc. manufactures electronic toys within a relevant range of 134,400 to 218,400 toys per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Toys produced	134,400	166,400	218,400
Total costs:
Total variable costs	$63,168	d. $	j. $
Total fixed costs	69,888	e.	k.
Total costs	$133,056	f. $	l. $
Cost per unit:
Variable cost per unit	a. $	g. $	m. $
Fixed cost per unit	b.	h.	n.
Total cost per unit	c. $	i. $	o. $

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Profit-Volume Chart

For the coming year, Loudermilk Inc. anticipates fixed costs of $600,000, a unit variable cost of $75, and a unit selling price of $125. The maximum sales within the relevant range are $2,500,000.

a. Determine the maximum possible operating loss. $

b. Compute the maximum possible operating profit. $