The following information summarizes the company's cost structure: 
Required:
Estimate the following costs at the 40,000 unit level of activity:
a. Total variable cost.
b. Total fixed cost.
c. Variable cost per unit.
d. Fixed cost per unit.
Definitions:
Competence
The ability to do something successfully or efficiently, often reflecting one's skillset and knowledge in a particular area.
Autonomy
The ability to decide freely and knowledgeably without being forced.
Personal Growth
An ongoing process of understanding and developing oneself in order to achieve one's fullest potential.
Community Feeling
A sense of belonging and mutual support within a group or society.
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