- Digital Image Video Inc, manufactures compact disks within a relevant range of 200,000 to 400,000 disks per year. Within this range, the following partially completed manufacturing cost schedule has been prepared CDs produced 200,000 300,000 400,000 Total costs Total Variable costs $800,000 Total Fixed costs S180,000 Total costs $980,000 Cost per unit Variable cost per unit Fixed cost per unit Total cost per unit