Vogel Inc. manufactures memory chips for electronic toys within a relevant range of 45,000 to 75,000 memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Components produced	45,000	60,000	75,000
Total costs:
Total variable costs . . . . . . . . .	$1,350,000	(d)	(j)
Total fixed costs . . . . . . . . . . . .	810,000	(e)	(k)
Total costs . . . . . . . . . . . . . . . . .	$2,160,000	(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)

Complete the cost schedule. When computing the cost per unit, round to two decimal places.

Cost Report
Components produced		45,000		60,000		75,000
Total costs:
Total variable costs		$1,350,000	(d)	$	(j)	$
Total fixed costs		810,000	(e)		(k)
Total costs		$2,160,000	(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)	$

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