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8-31 Cost Relationships The following costs are for Optical View Inc., a contact lens manufacturer: Output in Units 250 300 3

What is the correct format to put into an excel spreadsheet? I think I am missing something:

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2) Calculate Per Unit Costs :-

Output in Unit(A) Total Cost(B) Total Cost Per Unit(B/A) Fixed Cost(C) Fixed Cost per Unit(C/A) Variable Cost(D) Variable Cost Per Unit(D/A)
250 12250 49 4750 19 7500 30
300 13750 45.83 4750 15.83 9000 30
350 15250 43.57 4750 13.57 10500 30
400 16750 41.875 4750 11.875 12000 30

Fixed Cost Per Unit are changes as per output, but Variable Cost Per Unit are Fixed (unchanges) as per output.

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