Production level Unit Cost Direct material cost 10,000 $60 600,000 20,000 $60 1,200,000 30,000 $60 1,800,000 3. Draw a graph of the company's fixed production cost showing the total cost at the following production levels: 10,000 units, 20,000 units and 30,000 units. 4. Prepare a table that shows the unit cost and the total cost of the firm's fixed production costs at the following production levels: 10,000 units, 20,000 units and 30,000 units. Production Cost per unit Total cost 10,000 75,000 20,000 75,000 30,000 75,000