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An accounting magazine sells 50,000 copies a month: Total variable costs are $40K and fixed costs are $20K. An additional one-off storage cost ($2k) is incurred if production exceeds 55,000 units. Forecast the following costs, based upon a production run of (a) 52,000 and (b) 57,000 units                   ·         total variable costs                         ·         variable cost per unit                         ·         total fixed cost                         fixed cost per unit