Table of Cost Information for Twinkies

 
 
Twinkies

 
Fixed
Cost

 
Variable
Cost

 
Total
Cost

 
Marginal
Cost

Average
Fixed
Cost

Average
Variable
Cost

Average
Total
Cost

 
0

 
500

 
0

 
500

 
n/a

 
n/a

 
n/a

 
n/a

 
100

 
500

 
25

 
525

 
0.25

 
5.00

 
0.25

 
5.25

 
180

 
500

 
50

 
550

 
0.31

 
2.78

 
0.28

 
3.06

 
240

 
500

 
75

 
575

 
0.41

 
2.08

 
0.31

 
2.40

 
280

 
500

 
100

 
600

 
0.63

 
1.79

 
0.36

 
2.14

 
300

 
500

 
125

 
625

 
1.25

 
1.67

 
0.42

 
2.08

 

 

 

 

 

 

 

 

Explanation of row #1: The fixed cost will be 500 regardless of the number of twinkies produced (0 or 1 million). Variable cost is zero because producing 0 twinkies did NOT require hiring any labor. Total cost is just the sum of fixed and variable cost.
 
Explanation of row #2: Fixed cost is ALWAYS 500. Variable cost now equals 25, because producing 100 twinkies required the hiring of one worker. Total cost is the sum of fixed and variable cost. Marginal cost is the change in total cost divided by the change in output (therefore, 25 is the change in total cost from row 1 to row 2, and 100 is the change in output from row 1 to row 2). Average fixed cost is fixed cost divided by output (500/100). Average variable cost is variable cost divided by output (25/100). Average total cost is total cost divided by output (525/100).
 


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