**Answer:**

Total cost per hours= $111.3

**Explanation:**

Giving the following information:

The activity of 9,600 hours:

Total variable cost= $827,520

Total fixed costs= $248,490.

**First, we need to calculate the unitary variable cost:**

Unitary variable cost= 827,520/9,600= $86.2

Because the 9,900 units are between the relevant range, <u>**the total fixed costs remain the same**</u>. <u>**For the same reason, the unitary variable cost per hour remains the same. **</u>Only the total variable cost varies with production (in unitary terms is constant).

Unitary cost per hout= $86.2

Unitary fixed cost= 248,490/9,900= $25.1

Total cost per hours= $111.3