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Units

Produced
Month
Total Cost
January
275,000
760,000
February
310,000
850,000
March
200,000
600,000
April
300,000
810,000
May
240,000
680,000
June
325,000
875,000
July
350,000 929575.893
Total Cost = Variable Costs (units) + Fixed Costs
Y=m(x)+b
Slope
Intercept

2.22767857
149888.393

Total Cost = 2.23 (units) + 149888.39

930388.39

Units

Sales
0
1000
2000
3000
4000
5000
6000
7000
8000
9000
10000

0
90000
180000
270000
360000
450000
540000
630000
720000
810000
900000

Total Costs
120,000
180000
240000
300000
360000
420000
480000
540000
600000
660000
720000

720000/12000 = 60 per unit

363636.364

1000000
900000
2.2
160000
600000

800000
700000
600000
500000

Sales

400000

Total Costs

300000
200000
100000
10000

9000

8000

7000

6000

5000

4000

3000

2000

1000

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