PART 2: In 2001, Ms. Kelle, the head of aerobic equipment sales, started a fitness magazine called the Dancing Elephant. The magazine sells 50,000 copies a month. The total variable costs at that volume are $40,000 and fixed costs are $20,000. An additional storage cost of $2,000 will be incurred if production exceeds 55,000 units. You have been asked to forecast the following costs for two possible production runs of (a) 52,000 units and (b) 57,000 units: Total variable costs Variable cost per unit Total fixed cost Fixed cost per unit