MiniBoxx Gaming Inc. manufactures components for computer games within a relevant range of 114,000 to 182,400 components per year. Within this range, the following partially completed manufacturing cost schedule has been prepared: Line Item Description Amount Amount Amount Components produced 114,000 144,000 182,400 Total costs: Total variable costs $49,020 (d) (j) Total fixed costs 54,720 (e) (k) Total costs $103,740 (f) (l) Cost per unit: Variable cost per unit (a)