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:

Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Memory chips 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. $