Explanation:
The computation of total variable production cost is shown below:
For 13,000 units it would be
= Total per unit cost × number of unit produced
= $17.25 × 13,000 units
= $224,250
For 23,000 units it would be
= Total per unit cost × number of unit produced
= $17.25 × 23,000 units
= $396,750
For 33,000 units it would be
= Total per unit cost × number of unit produced
= $17.25 × 33,000 units
= $569,250