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Reading a Cost Table

You’ll be able to

Seven columns, all derivable from two

Given total fixed cost and total variable cost at each quantity, everything else follows. TC = TFC + TVC. AFC = TFC/Q. AVC = TVC/Q. ATC = TC/Q, which also equals AFC + AVC. MC = the change in TC from one more unit, which equals the change in TVC since fixed cost does not change. Exam tables give you some columns and ask for others, so knowing which definitions connect them is the whole skill.

The cost identities
TC = TFC + TVC · ATC = AFC + AVC · AFC = TFC/Q · AVC = TVC/Q · MC = ΔTC/ΔQ = ΔTVC/ΔQ
MC can be computed from either total cost or total variable cost, because the difference between them is constant.

Why average fixed cost falls forever

TFC is constant, so AFC = TFC/Q must fall as Q rises — always, with no minimum. This is "spreading the overhead", and it is why ATC keeps falling for a while even after AVC has started to rise: the falling AFC outweighs the rising AVC. Once the rise in AVC dominates, ATC turns upward, which gives ATC its U-shape.

Why MC cuts the averages at their minimums

A marginal value pulls an average toward itself. While MC is below ATC, each new unit costs less than the running average, so the average falls. While MC is above ATC, the average rises. So MC must cross ATC exactly at ATC's minimum — and the same argument puts the MC–AVC crossing at AVC's minimum. This is not a coincidence about cost curves; it is arithmetic true of any marginal-and-average pair.

Worked example

A firm has TFC of $100. At 10 units TVC is $80; at 11 units TVC is $95. Compute ATC at 10 units, MC of the eleventh unit, and ATC at 11 units.

  1. 1.At 10 units: TC = 100 + 80 = $180, so ATC = 180/10 = $18.00.
  2. 2.MC of the eleventh unit = ΔTVC = 95 − 80 = $15.00.
  3. 3.At 11 units: TC = 100 + 95 = $195, so ATC = 195/11 = $17.73.
  4. 4.MC of $15.00 is below ATC of $18.00, so ATC fell — consistent with the marginal-pulls-average rule.
Answer: ATC is $18.00 at 10 units, MC of the eleventh unit is $15.00, and ATC falls to $17.73. The fall confirms the rule: a marginal cost below the average drags the average down.
Watch out

Marginal cost is a cost per unit of OUTPUT, and it is the difference between consecutive totals — not a total divided by a quantity. Computing MC as TC/Q gives you average total cost and answers a different question.

Checkpoint

Total cost is $260 at 20 units and $272 at 21 units. The marginal cost of the twenty-first unit is:

Checkpoint

Average total cost is falling. It follows that at this output:

Checkpoint

Average fixed cost:

On the exam

When a cost table has gaps, fill in TC and TVC first, then derive the averages and marginals. Working out of order leads to using an unfilled cell, which propagates through every later answer.

Answer the 3 checkpoints as you read.

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