If 13,000 units are produced If 32,500 units are produced If 40,000 units are produced Variable Costs Total Per unit $ 9.00 Fixed Costs Per unit $ 2.00 Total

\begin{tabular}{ll} & \multicolumn{1}{c}{ Variable Costs } \\ & Per unit Total \\ \hline If 13,000 units are produced & $9.00 \\ If 32,500 units are produced & \\ If 40,000 units are produced & \end{tabular}