To find the total fixed costs, we can use the following formula for total cash costs:

$\text{Total Cash Costs} = (\text{Variable Cost per Unit} \times \text{Number of Units}) + \text{Fixed Costs}$

Where:

• Total Cash Costs = $142,673
• Variable Cost per Unit = $9.28
• Number of Units = 7,150
• Fixed Costs = ?

Step-by-step calculation:

1. Calculate total variable costs: $\text{Total Variable Costs} = 9.28 \times 7,150 = 66,752$

2. Plug values into the total cash costs equation: $142,673 = 66,752 + \text{Fixed Costs}$

3. Solve for fixed costs: $\text{Fixed Costs} = 142,673 - 66,752 = 75,921$

Since depreciation is part of fixed costs, we add the depreciation to this value:

4. Add depreciation to fixed costs: $\text{Total Fixed Costs} = 75,921 + 4,200 = 80,121$

Thus, the total fixed costs (including depreciation) are approximately $80,121, but none of the given choices matches this exactly. The closest option is $80,521.

Answer:

$80,521

Would you like further details on the calculation? Here are some follow-up questions:

1. How does depreciation impact fixed costs?
2. What are the differences between fixed and variable costs in project budgeting?
3. How could a change in production level affect the variable cost calculation?
4. What other factors could influence total cash costs in a project?
5. What is the significance of cash flow analysis in production management?

Tip: Always check if depreciation is included or needs to be added when calculating fixed costs.