... cost for variable: $7,500, total cost for fixed: $6,000, cost per unit for variable: $5, cost per unit for fixed: $4 Number of units: 3,000, total cost for variable: $15,000, total cost for fixed: ... should be used only for fixed costs, and not for variable costs Southern Food Service operates six restaurants in the Atlanta area The company pays rent of $20,000 per year for each shop The managers ... is preferable to a high leverage cost structure Production in 2013 for California Manufacturing, a producer of high security bank vaults, was at its highest point in the month of June when 80...