e. In the short run, fixed costs are sunk costs, we have to pay them whether we operate or not. So, when making our profit maximizing decision, we should not consider fixed costs. To remove the fixed costs complete the following table. (note: average variable costs = ATC-AFC) +C/Q Me/Q VC/Q Average Average Quantity Total Marginal Revenue Revenue Total Marginal Cost Cost Fixed ATC Fixed Variable Costs Costs Costs 0 0 10 24 14 10 - 24+ 10 14 1 10 2 20 20 34 10 17 5 3 30 14- 30 42 8 12.25- 40 40 49 7 11.4 5 50 50 57 8 11.17 6 60 67 10 11.57 7 70 81 14 8 80 99 18 12.38 6 90 123 24 13.67.