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    Total Costs and Costs Per Unit: Variable and Fixed

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    Based on the following data, items labeled (a) and (b) in the table below are which of the following amounts, respectively?

    Number of units 1,500 3,000
    Total costs:
    Variable 7,500 15,000
    Fixed 6,000 6,000
    Costs per unit
    Variable $5 (a)
    Fixed $4 (b)

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    Solution Summary

    This solution provides calculations in Excel for variable and fixed total costs and costs per unit.