At an activity level of 8,800 units, Pember Corporation’s total variable cost is $146,520 and its total fixed cost is $219,296. For the activity level of 8,900 units, compute the following values.
Required:
A. The total variable cost
B. The total cost
C. The average variable cost per unit
D. The average fixed cost per unit
E. The average total cost per unit
Note: Assume that the activity level is within the relevant range.