Relevant Range and High-Low Method

The following selected data relate to the major cost categories experienced by Silver & Company at varying levels of operating volumes. Assuming that all operating volumes are within the relevant range, calculate the appropriate costs in each column in which blanks appear (some blanks can be $0):

	Total Cost (@ 2,000 Units)	Total Cost (@ 3,000 units)	Variable Cost per Unit	Total Fixed Cost	Total Cost (@ 4,000 units)
Direct labor (variable)	$120,000	$150,000	Answer	Answer	Answer
Factory supervision (semi-variable)	54,000	66,000	Answer	Answer	Answer
Factory depreciation (fixed)	35,000	35,000	Answer	Answer	Answer