UNIT 8 $6,860 ($9,800 X .70) COST OF NEXT 7 UNITS = (8 X $6,860...

150. Correct answer d. Cost A is variable as it is consistently $1.42 per unit for each quantity.

Cost B is semi-variable as it varies between quantities but not consistently so a portion

must be fixed. Cost C is fixed as it is the same for all quantities. Cost D, like Cost A, is

variable at $1.63 per unit.