Number of Canoes Produced and Sold Total costs Variable costs Fixed costs Total costs Cost per unit Variable cost per unit Fixed cost per unit Total cost per unit 400 $ 54,000 60,000 $ 114,000 $ 135.00 150.00 $ 285.00 600 $ 81,000 60,000 $ 141,000 $ 135.00 100.00 $ 235.00 750 $ 101,250 60,000 $ 161,250 $ 135.00 80.00 $ 215.00