Relevant Range and Fixed and Variable Costs Child Play Inc. manufactures electronic toys within a relevant range of 76,800 to 128,000 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 76,800 96,000 128,000 Total costs: Total variable costs $27,648 d. $ j. $ Total fixed costs 30,720 e. k. Total costs $58,368 f. $ I. $ Cost per unit: Variable cost per unit a. $ g. $ m. $ Fixed cost per unit b. h. n. Total cost per unit c. $ i. $ o. $ High-Low Method Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows: Units Produced Total Costs 2,520 $304,560 4,580 334,680 6,120 473,760 a. Determine the variable cost per unit and the total fixed cost. Variable cost: (Round to the nearest dollar.) per unit Total fixed cost: b. Based on part (a), estimate the total cost for 3,110 units of production. Total cost for 3,110 units: High-Low Method for a Service Company Continental Railroad decided to use the high-low method and operating data from the past six months to estimate the fixed and variable components of transportation costs. The activity base used by Continental Railroad is a measure of railroad operating activity, termed "gross-ton miles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles January $512,700 241,000 February 571,600 269,000 March 174,000 April 260,000 404,000 548,000 459,700 589,300 May 209,000 283,000 June Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (Round to two decimal places.) S per gross-ton mile Total fixed cost $