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Commerce · Q132

Costing

Graduate and Post Graduate · Commerce · question 132

Q132

Variable cost per unit ________.

A.
varies when output varies
B.
remains constant
Answer
C.
increase when output increases
D.
decreases when output decreases

Answer: Option B

Solution

Answer: Option B
Solution:
Variable cost per unit remains constant. Variable costs are the costs that change in total each time an additional unit is produced or sold. With a variable cost, the per unit cost stays the same, but the more units produced or sold, the higher the total cost. Direct materials is a variable cost.