A company incurs the following costs at various activity levels: Total cost Activity level $ Units 250.000 5,000 312,500 7,500 400.000 10,000 Using the high-low method what is the variable cost per unit?
A、$25
B、$30
C、$35
D、$40
A、$25
B、$30
C、$35
D、$40
【参考答案及解析】
$ Total cost of 10,000 units 400,000 Total cost of 5,000 units 250,000 Variable cost of 5,000 units 150,000 Therefore the variable cost per unit = $150,000/5,000 units = $30 per unit.
$ Total cost of 10,000 units 400,000 Total cost of 5,000 units 250,000 Variable cost of 5,000 units 150,000 Therefore the variable cost per unit = $150,000/5,000 units = $30 per unit.