\[
V_{d}=142,000-500 \mathrm{P}+6 \mathrm{M}-400 \mathrm{P}_{R}
\]
vhere \( Q_{d} \) is the amount sold, \( P \) is price, \( M \) is income, and \( P_{R} \) is the rice of a related good. The estimated values for \( M \) and \( P_{R} \) in 2021 resestively. The short-run marginal cost zurve for this firm has been estimated as:
\[
M C=200-0.024 Q+0.000006 Q^{2}
\]
Total fixed cost is forecast to be \( \$ 500,000 \) in 2021. What is the value of average variable cost at the optimal level of output?
\$232
\$196
\$76
\$96
\$112
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