West Supply Company sells a single product. Last year they sold 15,000 units and had the following average:

	Variable cost per unit	$2.45
	Fixed cost per unit	4.75
	Total cost per unit	$7.20

Required:

Determine the following amounts at a sales level of 18,000 units:

a. Total variable cost

b. Total fixed cost

c. Variable cost per unit

d. Fixed cost per unit

e. Total cost per unit