SHORT ANSWER: Assume a company reports the following mixed costs: MIXED COSTS Machine Hours Electric Power Costs April 15,000 $1,950 May 17,000 $2,080 June 18,000 $2,150 July 14,000 $1,900 August 20,000 $2,200 September 19,000 $2,170 1. Calculate Variable Cost per Unit Variable Cost/Unit = Cost at High Level - Cost at Low Level / High Output - Low Output Variable Cost/Unit = Variable Cost/Unit = 1. Calculate fixed costs for this company. Total Cost at High Level = Fixed Cost + Variable Cost at High Level Rearranged: Fixed Cost = Total Cost at High Level - (Variable Cost/Unit x High Output) Fixed Cost = Fixed Costs =