PRACTICE EXERCISE Rom Corporation's electricity costs and machine hours over a nine-month period are as follows: Month Machine Electricity hours costs January 21,000 P9,750 February 34,000 14,300 March 68,000 20,700 April 49,000 19,550 May 25,000 11,150 June 30,000 12,900 July 24,000 10,800 August 18,000 8,200 September 48,000 22,000 Using the information given, compute for the following: Variable cost per unit b. Total fixed cost c. Total costs assuming the company utilized 45,000 machine hours