g. Salaries of software developers h. Salaries of human resources personnel i. Wages of telephone order assistants CDs k. Users' guides OBJ.1 EX 19-6 Relevant range and fixed and variable costs Quigley Inc. manufa igley Inc. manufactures memory chips for electronic toys w 200,000 to 600,000 memory chips per year memory chips for electronic toys within a relevant range completed manufacturing cost schedule has been chips per year. Within this range, the following partially prepared 600,000 ponents produced 200,000 400,000 Total costs: Total variable costs... Total fixed costs 250,000 600,000 $850,000 Cost per unit: Variable cost per unit Total cost per unit schedule, identifying each cost by the appropriate letter (a) through (o). OBJ. Complete the cost schedule, identifying each cost by the appropriate letter (a) throug EX 19-7 High-low method Diamond Inc. has decided to use the high-low method to estimate the total fixed and variable cost components of the total cost. The data for various S24.00 per cost and the levels of pro- duction are as follows: Total Costs $424,000 496,000 640,000 Units Produced 12,000 15,000 21,000 Continued)