... variable and fixed costs, the completed schedule would be: Units produced and sold 30,000 40,000 50,000 Total costs: Variable costs $180,000 Fixed costs 300,000 Total costs $480,000 Cost per unit: ... at no cost to the customer Whether to compete based on price or service is a delicate issue that Maria will have to decide after getting to know the personality and preferences of her customers ... the cost axis at about $1,200 The variable cost can be estimated as follows: Total cost at 100 scans (a point that falls on the line) Less the fixed cost element Variable cost element (total)...