Sandy Bank, Incorporated, makes one model of wooden canoe. And, the information for it follows: Number of canoes produced and sold Total costs Variable costs Fixed costs Total costs Cost per unit Variable cost per unit Fixed cost per unit Total cost per unit Sandy Bank sells its canoes for $375 each. 500 $ 85,000 $238,000 $ 323,000 $ 170.00 476.00 $ 646.00 700 $ 119,000 $238,000 $357,000 $ 170.00 340.00 $ 510.00 850 $ 144,500 $238,000 $ 382,500 $ 170.00 280.00 $ 450.00