Fortress Inc. manufactures pistons for custom motorcycles within a relevant range of 300,000 to 375,000 pistons per year. Within this range, the following partially completed manufacturing cost schedule has been prepared:

Complete the cost schedule, identifying each cost by the appropriate letter (a) through (o). When computing the cost per unit, round to two decimal places. If required, round all total costs to the nearest dollar.
Cost Report
Components produced 300,000 360,000 375,000
Total costs:
Total variable costs $75,000 $ $
Total fixed costs 90,000
Total costs $165,000 $ $
Cost per Unit
Variable cost per unit $ $ $
Fixed cost per unit
Total cost per unit $ $ $