At a sales volume of 30,000 units, carne company's total fixed costs are $30,000 and total variable costs are $45,000. the relevant range is 20,000 to 40,000 units. if carne company were to sell 32,000 units, the total expected cost would be:
(a) $75,000
(b) $78,000
(c) $80,000
(d) $77,000

(B) $78,000

Explanation:

The computation of the expected cost equals to

= Fixed cost + variable cost

where,

Fixed cost = $30,000

And, the variable cost = Variable cost × (estimated sales units ÷ given sales units)

= $45,000 × (32,000 units ÷ 30,000 units)

= $48,000

Now put these values to the above formula  

So, the value would equal to

= $30,000 + $48,000

= $78,000

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(b) management: leadership

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order: