EXERCISE 1: ProTech Inc. manufactures cell phones with a relevant range of 100,000 to 140,000 phones per year. Use the below information to complete the analysis for each range of production (fill in shaded cells). Hint: Start with calculating Variable Cost per Unit in the 100,000 column. Phones Produced 100,000 units 120,000 units 140,000 units Total Variable Costs Total Fixed Costs Total Costs $ 40,000 S 84,000 $124,000 Total Costs Cost per Unit Variable Cost per Unit S Fixed Cost per Unit S Total Cost per Unit S