The following information was taken from the accounting records of Puzzles Incorporated.

	Output
	25,000	50,000
Variable production costs	$ 10,000	E
Fixed production costs	A	25,000
Variable selling costs	50,000	F
Fixed selling costs	15,000	G
Total costs	B	H
Selling price per unit	25	25
Unit cost	C	I
Profit per unit	D	J

Required: Calculation the missing values for items A-J.

Full credit will not be given if relevant calculations are not shown.