Robo-Tech Inc. manufactures pistons for custom motorcycles within a relevant range of 100,800 to 158,400 pistons 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.

Cost Report
Components produced	100,800	123,200	158,400
Total costs:
Total variable costs	$40,320	d. $	j. $
Total fixed costs	44,352	e.	k.
Total costs	$84,672	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. $