1. Vogel Inc. manufactures memory chips for electronic toys within a relevant range of 88,400 to 142,800 memory chips per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

   Components produced	88,400	109,200	142,800
   Total costs:
   Total variable costs . . . . . . . . .	$33,592	(d)	(j)
   Total fixed costs . . . . . . . . . . . .	37,128	(e)	(k)
   Total costs . . . . . . . . . . . . . . . . .	$70,720	(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 below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

   Cost Report
   Components produced		88,400		109,200		142,800
   Total costs:
   Total variable costs		$33,592	(d)	$	(j)	$
   Total fixed costs		37,128	(e)		(k)
   Total costs		$70,720	(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)	$