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Per-unit costs at two different activity levels for cost

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Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and 6,000 units per month. Per-unit costs at two different activity levels for each cost type are presented below.


Type A Type B Type C Total
5,000 units $20 $57 $20 $97
7,500 units $20 $38 $19 $77

If the Yang produces 6000 units the total cost would be

Reference no: EM13687333

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