1. ogel Inc. manufactures memory chips for electronic toys within a relevant range of 72,000 to 114,000 memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

   Components produced	72,000	91,200	114,000
   Total costs:
   Total variable costs . . . . . . . . .	$24,480	(d)	(j)
   Total fixed costs . . . . . . . . . . . .	27,360	(e)	(k)
   Total costs . . . . . . . . . . . . . . . . .	$51,840	(f)	(l)
   Cost per unit:
   Variable cost per unit . . . . . . .	(a)	(g)	(m)
   Fixed cost per unit . . . . . . . . . .	(b)	(h)	(n)
   Total cost per unit . . . . . . . . . .	(c)	(i)	(o)

   Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

   Cost Report
   Components produced		72,000		91,200		114,000
   Total costs:
   Total variable costs		$24,480	(d)	$	(j)	$
   Total fixed costs		27,360	(e)		(k)
   Total costs		$51,840	(f)	$	(l)	$
   Cost per Unit
   Variable cost per unit	(a)	$	(g)	$	(m)	$
   Fixed cost per unit	(b)		(h)		(n)
   Total cost per unit	(c)	$	(i)	$	(o)	$