Relevant range and fixed and variable costs Child Play Inc. manufactures electronic toys within a relevant range of 114,000 to 182,400 toys per year. Within this range, the following partially completed manufacturing cost schedule has been prepared: Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar. Toys produced 114,000 144,000 182,400 Total costs: Total variable costs $49,020 d. $ Total fixed costs 54,720 e. Total costs $103,740 f. $ Cost per Unit j. $ k. 1. $ Variable cost per unit a. $ g. $ m. $ Fixed cost per unit b. h. n. Total cost per unit c. $ i. $ 0. $