Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and 6,000 units per month. Per-unit costs at two different activity levels for each cost type are presented below.
Type A Type B Type C Total
5,000 units $20 $57 $20 $97
7,500 units $20 $38 $19 $77
If the Yang produces 6000 units the total cost would be