Relevant Range and Fixed and Variable Costs Child Play Inc. manufactures electronic toys within a relevant range of 114,000 to 182,400 toys 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.
Toys produced114,000144,000182,400
Total costs:
Total variable costs $49,020d. $ j. $
Total fixed costs54,720e. k.
Total costs$103,740f. $ l. $
Cost per unit:
Variable cost per unita. $ g. $ m. $
Fixed cost per unitb. h. n.
Total cost per unitc. $ i. $ o. $

You are the manager of a large crude-oil refinery. as part of the refining process, a certain heat exchanger (operated at high temperatures and with abrasive material flowing through it) must be replaced every year. the replacement and downtime cost in the first year is $165 comma 000. this cost is expected to increase due to inflation at a rate of 7% per year for six years (i.e. until the eoy 7), at which time this particular heat exchanger will no longer be needed. if the company's cost of capital is 15% per year, how much could you afford to spend for a higher quality heat exchanger so that these annual replacement and downtime costs could be eliminated?