The document outlines the fixed and variable costs as well as average costs for producing and delivering a design textbook. It lists fixed costs like printer, computer, phone line, and technical support. Variable costs include paper, ink, postage, and tutoring fees. The total fixed cost is $3380 and the average total cost per unit is $45.9 using an estimated variable cost of $533.81.

1. Fixed Variables Average
production
design text book 7.8$ per page
printer 1300$
paper 2.6$
ink prenter 31.21$
computer 780$
Delivery
post mail
fax 900$ 10 cents per page
phone line 100$
Support
mentainance 500$
technical support 300$
tutor 38$ per hour
total 3380$ 533.81$ 45.9$
Fixed Variables Average
1300 2.6 7.8
780 31.21 0.1
900 500 38
100 533.81 45.9
300
3380

2. Fixed
Variables
Average