Relevant Range and Fixed and Variable Costs

Child Play Inc. manufactures electronic toys within a relevant range of 72,000 to 114,000 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	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. $