A company has recorded the following data in the two most recent periods. Total costs Volume of of production production $ Units 13,500 700 18,300 1,100 What is the best estimate of the company's fixed costs per period?
A、$13,500
B、$13,200
C、$5,100
D、$4,800
A、$13,500
B、$13,200
C、$5,100
D、$4,800
【参考答案及解析】
Units $ High output 1,100 18,300 Low output 700 13,500 Variable cost of 400 4,800 Variable cost per unit $4,800/400 = $12 per unit Fixed costs = $18,300 - ($12 x 1,100) = $5,100 Therefore the correct answer is C.
Units $ High output 1,100 18,300 Low output 700 13,500 Variable cost of 400 4,800 Variable cost per unit $4,800/400 = $12 per unit Fixed costs = $18,300 - ($12 x 1,100) = $5,100 Therefore the correct answer is C.