Total costs are $140,000 when 10,000 units are made. Of this amount, variable costs are $4 per unit. What are the total costs when 8,000 units are produced?

To calculate the total costs when 8,000 units are produced, we first need to determine the fixed costs.

1. First, calculate the total variable costs when 10,000 units are produced. This is done by multiplying the variable cost per unit ($4) by the number of units produced (10,000). So,$4 * 10,000 = $40,000.

2. Next, subtract the total variable costs from the total costs to find the fixed costs. So, $140,000 -$40,000 = $100,000.

3. Now that we know the fixed costs, we can calculate the total costs when 8,000 units are produced. First, calculate the total variable costs for 8,000 units. This is done by multiplying the variable cost per unit ($4) by the number of units produced (8,000). So,$4 * 8,000 = $32,000.

4. Finally, add the fixed costs to the total variable costs to find the total costs. So, $100,000 +$32,000 = $132,000.

Therefore, the total costs when 8,000 units are produced are $132,000.