If Alisha Maintenance manufacturing has:
total maintenance cost of $2,785,000
total fixed maintenance cost of $310,000
total variable maintenance cost of $2,475,000
total maintenance cost per unit is $18.57
fixed maintenance cost per unite of $2.07
variable maintenance cost per unit of $16.50.
How would Alisha's management improve its cost function to better understand their past maintenance costs and predict future maintenance costs?