Laser Tex Inc. manufactures low-end computer components within a relevant range of 100,000 to 140,000 disks per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:
|
CDs produced
|
100,000
|
120,000
|
140,000
|
|
Total costs:
|
|
|
|
|
Total variable costs
|
$ 40,000
|
(d)
|
(j)
|
|
Total fixed costs
|
84,000
|
(e)
|
(k)
|
|
Total costs
|
$124,000
|
(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, identifying each cost by the appropriate letter (a) through (o).