The question states the following.

A partially completed schedule of the company's total and per unit costs over a relevant range of 54,000 to 94,000 units produced and sold each year is given. Complete the schedule of the company's total and unit costs below.

It provided the highlighted parts and the rest was computed by me. I just want to confirm that It is correct.


hours of operating time
54000 74000 94000
total costs
variable 162000 222000 282000
fixed 360000 360000 360000
total costs 522000 582000 642000

Costs per hour
variable 3 3 3
fixed 6.67 4.86 3.83
total cost per hr 9.67 7.86 6.83

It didn't really display right... here it is again as an image

the second image is the one that shows how I got the answer

The variable costs were done by multiplying Variable cost per hr by operating time.

It looks perfect to me. :)

Attached is the second part of this question and my answer.

Its not really the numbers I am worried about... its more the categories. I'm usually OK at income statements but It never hurts to double check with someone else.

The categories are correct. :)

The numbers are correct too.