Relevant Range and High-Low Method The following selected data relate to the major cost cat- egories 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 __ __ __

Factory supervision (semivariable). . . 54,000 66,000 __ __ __

Factory depreciation (fixed) ........ 35,000 35,000

Need to find the Variable Cost per Unit, Total Fixed Cost, and Total Cost (@ 4,000 units) for DL supervision and depreciation