Use the following information for the next TWO questions. In 2019, Conrad Inc. sold 20,000 units. At this activity level, total fixed costs were $30,000 and total variable costs were $40,000. Conrad's relevant range is 15,000 to 40,000 units. FC 30,000 26. If Conrad were to sell 22,000 units, the total cost would be: vc 40.000 a. $70,000. b. $77,000. c. $74,000. d. $73,000. 27. If Conrad were to sell 30,000 units, the total cost per unit would be: a. $3.50. b. $5.25. c. $3.18 d. $3.00