Tyler Technologies has been analyzing its operating costs. The practical capacity of the plant is 50,000 units. At this level of output, costs are as follows: Total cost Per unit Variable costs $ 850,000 $ 17.00 Fixed costs 300,000 6.00 If production were to exceed practical capacity, fixed costs would increase by $ 180,000. a. Assuming a production level of 44,000 units, what is the total fixed cost? b. Assuming a production level of 37,000 units, what is the total variable cost? c. Assuming a production level of 64,000 units, what is the total fixed cost per unit?