Scenario: Home Monopolist) A monopolist faces a demand curve given by P = 60 2Q and has total costs given by TC = Q2. Its marginal revenue is MR = 60 4Q and its marginal cost is MC = 2Q. Compared with the no-trade equilibrium, consumer surplus ___________ when the monopolist engages in free trade.

Answers

Answer 1

Answer:

2Q

Explanation:

Economy equilibrium is where MC = MR.

Marginal cost equals marginal return when the supply and demand is linear. Consumer surplus is the additional amount that a consumer is willing to pay for the goods and services. Here MC = 2Q and MR = 60 + 4Q. Here consumer is paying 2Q additional in the equation of marginal return.


Related Questions

Item9 5 points eBookPrintReferences Check my work Check My Work button is now enabledItem 9Item 9 5 points Here is some price information on Fincorp stock. Suppose that Fincorp trades in a dealer market. Bid Ask 55.25 55.50 a. Suppose you have submitted an order to your broker to buy at market. At what price will your trade be executed?

Answers

Answer:

$55.50

Explanation:

Given that

Bid price = $55.25

Ask price = $55.50

The bid price refers to the maximum price that buyer could able to pay for a good

While the ask price refers to the minimum price that seller could take it from the buyer

Based on the above information,

The price at which the trade is executed is equivalent to the ask price i.e $55.50

Ken just purchased new furniture for his house at a cost of $15,600. The loan calls for weekly payments for the next 7 years at an annual interest rate of 10.51 percent. How much are his weekly payments

Answers

Answer:

$60.58

Explanation:

According to the given situation the computation of weekly payments is shown below:-

Weekly payments = Loan ÷ (1 - (1 ÷ (1 + r^n))) ÷ r

= $15,600 ÷ (1 - (1 ÷ (1.0020211 ^364))) ÷ 0.00202115

= $60.58

here r = interest rate, n = time period

Therefore for computing the weekly payment we simply applied the above formula.

So, the correct answer is $60.58

Give one example of how you think the Law of One Price may hold.

Answers

Answer:

The answer is below

Explanation:

The law of one price may hold, when there is  eliminatination of price differences through arbitrage opportunities between markets.

For example, considering the value of two currencies e.g Dollar and Pound is equal when a basket of identical goods is priced the same in both countries. This ensures that buyers have the same purchasing power across global markets.

The following data are the actual results for Marvelous Marshmallow Company for August:
Actual output 8,000 cases
Actual variable overhead $ 427,000
Actual fixed overhead $ 149,000
Actual machine time 33,400 machine hours
Standard cost and budget information for Marvelous Marshmallow Company follows:
Standard variable-overhead rate $ 12.00 per machine hour
Standard quantity of machine hours 4 hours per case of marshmallows
Budgeted fixed overhead $ 144,000 per month
Budgeted output 12,000 cases per month
Required:
Compute the following variances:
a Variable-overhead spending variance
b. Variable-overhead efficiencv variance
c. Fixed-overhead budget variance
d. Fixed-overhead volume variance

Answers

Answer:

a. $26,200 Unfavorable

b. $16,800 Unfavorable

c. $ 5,000 Unfavorable

d. $48,000 Unfavorable

Explanation:

a Variable-overhead spending variance

Variable-overhead spending variance = Budgeted Variable overheads at actual hours worked - Actual variable overheads

                                                                = (33,400 × $ 12.00) - $ 427,000

                                                                = $400,800 - $ 427,000

                                                                = $26,200 Unfavorable

b. Variable-overhead efficiency variance

Variable-overhead efficiency variance = (Actual Output × Standard hour × Standard rate) - (Actual hours × Standard rate per hour)

                                                                = (8,000 × 4 × $ 12.00) - (33,400 × $ 12.00)

                                                                = $384,000 - $400,800

                                                                =  $16,800 Unfavorable

c. Fixed-overhead budget variance  

Fixed-overhead budget variance  = Actual Fixed Overheads - Budgeted Fixed Overheads

                                                       = $ 149,000 - $ 144,000

                                                       = $ 5,000 Unfavorable

                 

d. Fixed-overhead volume variance

Fixed-overhead volume variance = Fixed overheads at Budgeted Production - Budgeted Fixed Overheads

                                                       = ($ 144,000 / 12,000 × 8,000) - $ 144,000

                                                       = $96,000 - $144,000

                                                       = $48,000 Unfavorable

A disadvantage of using stock options to compensate managers is that:________
A) it encourages managers to undertake projects that will increase stock price.
B) it encourages managers to engage in empire building.
C) it can create an incentive for managers to manipulate information to prop up a stock price temporarily, giving them a chance to cash out before the price returns to a level reflective of the firm's true prospects.
D) All of the above

Answers

Answer:

C) it can create an incentive for managers to manipulate information to prop up a stock price temporarily, giving them a chance to cash out before the price returns to a level reflective of the firm's true prospects

Explanation:

A disadvantage of using stock options to compensate managers is that it can create an incentive for managers to manipulate information to prop up a stock price temporarily, giving them a chance to cash out before the price returns to a level reflective of the firm's true prospects.

A stock option is a contractual agreement that gives a buyer (investor) the right but certainly not an obligation to buy or sell a stock at a specified price and date, depending on the options' form. Generally, in business finance there are basically two (2) types of options;

1. Puts: it is a bet that a stock will likely fall in the short or long run.

2. Calls: it involves betting that a stock will rise in the short run or long run.

Hence, if managers are compensated with a stock option it gives them the opportunity to cash out early.

Brendan is a manager in a chocolate factory. His team works on an assembly line; workers fill boxes that come at a fixed rate of speed. The workers can easily see whether the boxes are filled correctly. Brendan schedules a team meeting to celebrate packing the millionth box.
Brendan’s_______leadership behavior is likely to be______, because_______, ______this leadership behavior.

Answers

Answer: people oriented; effective; automatic feedback; has no effect on.

Explanation:

For a people-oriented leader, success is achieved by building a lasting relationships with ones workers. For this leader, even though the tasks are vital, he or she believes that the work culture is more vital.

Based on the analysis in the question,

Brendan’s people oriented leadership behavior is likely to be effective because automatic feedback will have no impact on this leadership behavior.

The development and application of mrp depended upon two developments (1) the recognition of the difference between independent and dependent demand, and (2):________

a. Computers
b. Development of the EOQ model
c. Inventory control systems
d. Blanket purchase ordersE. the internet

Answers

Answer:

a. Computers

Explanation:

The MRP refers to the material requirement planning with respect to production, scheduling, controlling of an inventory. It works is to transform the master schedule to the detailed schedule in order to purchase the raw material.

It can be divided into two components i.e independent and dependent demand. The independent demand is held for the finished goods and the dependent demand is for the components

Now for developing the mrp depend upon the recognition between the dependent and independent demand and the second one is computer

Assume the Small Components Division of Martin Manufacturing produces a video card used in the assembly of a variety of electronic products.The highest acceptable transfer price for the divisions is the Small Components Division's

Answers

Answer:

Minimum Transfer Price.

Explanation:

The price that is acceptable by Small Components Division when transferring to the internal division must cover the variable manufacturing cost (less internal savings) plus opportunity cost incurred.

This price is known as the Minimum Transfer Price for the Transferring Division (Small Components Division) and would never accept a transfer with any price lower than this.

At July 31, Farmer Company has this bank information: cash balance per bank $8,344; outstanding checks $804; deposits in transit $1,383; and a bank service charge $58.
Determine the adjusted cash balance per bank at July 31.
The adjusted cash balance per bank at July 31:___________.

Answers

Answer:

The adjusted balance per bank is $8923

Explanation:

Adjusted cash balance per bank

Cash balance per bank (unadjusted)          8344

(+)  Deposits in transit                                   1383

(-) Outstanding checks                                 (804)

Cash balance per bank (adjusted)              8923

The adjusted cash balance per bank is calculated by adjusting the transactions that do not appear on the current bank statement.

The deposits in transit is the amount of cash deposited in the bank, that will increase the bank balance, which is still in process and has not been added to the bank account as of now. Thus, we will add this amount to calculate the adjusted bank balance.

The outstanding checks amount is the amount of checks that have been issued by the business but which are yet to be presented by the recipients of checks and will result in a reduction in the bank balance. Thus, we deduct them to calculate the adjusted balance.

The bank charge is deducted by the bank itself thus we assume that it has already been deducted. So, no adjustment is made for this.

AgCo sells corn in a perfectly competitive market. Say the current market price for a bushel of corn is $4.00. If AgCo prices at $4.10 per bushel for its corn, a. AgCo will sell less corn than other producers but still earn a reasonable profit. b. AgCo will sell no bushels of corn. c. AgCo's total revenue will increase. d. AgCo will maximize profit at that price.

Answers

Answer:

b. AgCo will sell no bushels of corn.

Explanation:

A perfectly competitive market refers to market has many buyers and sellers will all the market selling the undifferentiated product without any difference.

Some of the others attributes of a perfectly competitive market are that buyers and sellers have perfect information about the price of a good,  no barriers to entry and exit, similar products are being sold, there are free entry and exit to the market, and all sellers are price takers.

All sellers are price takers implies that the price of good is determined or given by the market. Therefore, any attempt to increase the price beyond the price given by the market will result into a zero sale because the buyers will immediately switch to another seller selling at the market price which lower.

Based on the above explanation, AgCo will sell no bushels of corn because its prices at $4.10 per bushel for its corn is higher than the current market price for a bushel of corn of $4.00.

Olu’s African Sculptures is preparing their budgeted financial statements for the coming year, and has accumulated the following data: Beginning-of-period balances: Cash: $65,000 Accounts Receivable: $40,000 Raw Materials Inventory: $30,000 Work in Process Inventory: $150,000 Finished Goods Inventory: $30,000 Equipment (historical value): $275,000 Accumulated Depreciation: $125,000 Accounts Payable: $45,000 Estimates for end-of-period balances: Accounts Receivable: $20,000 Raw Materials Inventory: $12,500 Work in Process Inventory: $90,000 Finished Goods Inventory: $8,000 Accumulated Depreciation: $115,000 Accounts Payable: $27,000 Budgeted activity levels for the period: Sales (# units at a sales price of $205/unit): 20,000 units Purchases of Direct Materials: $290,000 Direct Labor Wages: $170,000 Manufacturing Overhead: $210,000 Selling and Administrative Expenses: $775,000 What is the budgeted cash received from customers? Select one: a. $4,100,000 b. $4,120,000 c. $4,220,000 d. $4,320,000 PreviousSave AnswersNext

Answers

Answer:

What is the budgeted cash received from customers?

b. $4,120,000

Explanation:

cash received from customers = total sales revenue + beginning accounts receivable - ending accounts receivable

total sales revenue = 20,000 x 205 = $4,100,000beginning accounts receivable = $40,000ending accounts receivable = $20,000

cash received from customers = $4,100,000 + $40,000 - $20,000 = $4,120,000

Lindon Company is the exclusive distributor for an automotive product that sells for $34.00 per unit and has a CM ratio of 30%. The company’s fixed expenses are $193,800 per year. The company plans to sell 21,600 units this year. Required: 1. What are the variable expenses per unit? (Round your "per unit" answer to 2 decimal places.) 2. What is the break-even point in unit sales and in dollar sales? 3. What amount of unit sales and dollar sales is required to attain a target profit of $91,800 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $3.40 per unit. What is the company’s new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $91,800?

Answers

Answer:

1. $23.80

2. Break even Point (units) = 19,000 units and Break even Point (dollars) = $646,000

3. Unit sales to attain a target profit = 28,000 units and Dollar sales to attain a target profit = $952,000

4. Break even Point (units) = 28,500 units, Break even Point (dollars) = $969,000 and Dollar sales to attain a target profit = $1,428,000.

Explanation:

Variable Cost % = 100% - 30%

                           = 70%

Thus, variable expenses per unit = $34.00 × 70%

                                                       = $23.80

Break even Point is the level of activity where a firm makes neither a profit nor a loss.

Break even Point (units) = Fixed Cost / Contribution per unit

                                        = $193,800 / ($34.00 ×30%)

                                        = $193,800 / $10.20

                                        = 19,000 units

Break even Point (dollars) = Fixed Cost / CM Ratio

                                           = $193,800 / 0.30

                                           = $646,000

Unit sales to attain a target profit = (Fixed Cost + Target Profit) / Contribution per unit

                                                       = ($193,800 + $91,800) / $10.20

                                                       = 28,000

Dollar sales to attain a target profit = (Fixed Cost + Target Profit) / CM Ratio

                                                       = ($193,800 + $91,800) / 0.30

                                                       = $952,000

When variable expenses reduce by $3.40 per unit.

Break even Point (units) = Fixed Cost / Contribution per unit

                                        = $193,800 / ($34.00 - $23.80 - $3.40 )

                                        = $193,800 / $6.80

                                        = 28,500 units

Break even Point (dollars) = Fixed Cost / CM Ratio

                                           = $193,800 / ($6.80/ $34.00)

                                           = $969,000

Dollar sales to attain a target profit = (Fixed Cost + Target Profit) / CM Ratio

                                                       = ($193,800 + $91,800) / 0.20

                                                       = $1,428,000

Which of the following could be considered barriers to entry that would prevent potential competitors from entering a monopoly market?
Select the two correct answers below.
a) patent and copyright laws
b) few workers in the industry
c) extremely high demand for a certain product
d) ownership of a critical factor of production

Answers

Answer:

a) patent and copyright laws

d) ownership of a critical factor of production

Explanation:

a monopoly is when there is only one firm operating in an industry.

the different reasons why monopoly exists are :

ownership of a key resource. this is natural monopoly

high start up cost

legal barriers - patent and copyright laws

Economies of scale.

Oriole Co. sold $1,970,000 of 12%, 10-year bonds at 102 on January 1, 2017. The bonds were dated January 1, 2017, and pay interest on July 1 and January 1. If Oriole uses the straight-line method to amortize bond premium or discount, determine the amount of interest expense to be reported on July 1, 2017, and December 31, 2017. (Round answer to 0 decimal places, e.g. 38,548.) Interest expense to be recorded\

Answers

Answer:

The interest expenses to be reported for July 1, 2017 and December 31, 2017 is $116,230

Explanation:

We begin by calculating cash interest on the bond

Cash interest on the bond = $1,970,000 × 12% × 6/12

= $118,200

We will also find the premium on bonds payable

Premium on bonds payable = (102 -100)

= 2%

Therefore, premium on bonds payable = $1,970,000 × 2%

= $39,400

Finding semi annual premium amortized for both July 1, 2017 and December 31 is ;

= $39,400 / 10×2

= $39,400 / 20

= $1,970

We will now calculate the interest expenses for July 1, 2017 and December 31

Interest expenses = Cash interest - Premium amortized

= $118,200 - $1,970

= $116,230

Surrey Store gets its products directly from the manufacturer and sells them to consumers. In this case, the manufacturer is a

Answers

Answer:

Wholesaler

Explanation:

A Wholesaler supplies Retailers (Surrey Store) with merchandise. Retailers sell this Merchandise to the final customer in retail shops.

One characteristics of the Wholesaler is that it offers trade or bulky discount to Retailers for purchasing in huge quantities.

You are going to deposit $26,000 today. You will earn an annual rate of 6.1 percent for 11 years, and then earn an annual rate of 5.5 percent for 14 years. How much will you have in your account in 25 years?

Answers

Answer:

Total value in the account after 25 years = $105,530.26

Explanation:

The value of an amount invested at a certain rate of return for certain number of years where interest compounded annually is known as the future value.  

The future value of an investment can be determined using the future value formula. This formula is stated below:

FV = PV × (1+r)^(n)

FV - Future Value , PV- Present Value, r-rate of return, n- number of years

For the first compounding, 6.1% for 11 years

PV - 26,000, r- 6.1% and n- 11

FV = 26,000 × (1.061)^11 = 49,870.367

For the second round of compounding at 5.5% for 14 years

PV - 49,870.367 , r -5.5%, n- 14

FV = 49,870.367× 1.055^14 = 105,530.259

Total value in the account after 25 years = $105,530.26

On July 1 Olive Co. paid $7,500 cash for management services to be performed over a two-year period. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. On July 1 Olive should record:

Answers

Answer:

The journal entry to record this should be:;

July 1, Year 202x, cash received as deferred revenue

Dr Cash 7,500

    Cr Deferred revenue 7,500

Explanation:

Accrual accounting states that both revenues and expenses must be recorded during the periods that they actually occur, and not necessarily when any cash transfer is associated to them.

In this case, the adjusting entry for accrued revenue on December 31 should be:

December 31, year 202x, accrued revenue

Dr Deferred revenue 1,875

    Cr Service revenue 1,875

Global Corporation had 50,000 shares of $20 par value common stock outstanding on July 1. Later that day the board of directors declared a 10% stock dividend when the market value of each share was $27. The entry to record the dividend declaration is:

Answers

Answer:

Please see answer below

Explanation:

The entry to record the dividend declaration is as shown below;

Retained earning A/c Dr (50,000 shares × $27 per share × 10%) = $135,000

To common stock dividend distributed ( 50,000 shares × $20 per share × 10%) = $100,000

To paid-in-capital in excess of par value common stock (50,000 shares × $7 per share × 10%) = $35,000

(Being dividend that is declared)

Bardell, Inc. prepared its statement of cash flows for the year. The following information is taken from that statement: Net cash provided by operating activities $ 30,500 Net cash provided by investing activities 5,800 Cash balance, beginning of year 7,400 Cash balance, end of year 12,300 What is the amount of net cash provided by (used in) financing activities?

Answers

Answer:

the a nswwr rwo uld be7 6879

Explanation:

Assume that ExxonMobil uses a standard cost system for each of its refineries. For the Houston refinery, the monthly fixed overhead budget is $8,000,000 for a planned outputs of 5,000,000 barrels. For September, the actual fixed cost was $8,750,000 for 5,100,000 barrels.
Required
a. Determine the fixed overhead budget variance.
b. If fixed overhead is applied on a per-barrel basis, determine the volume variance.
c. Provide formulas and an explanation.

Answers

Answer:

a. Fixed overhead budget variance = Budgeted fixed overhead - Actual fixed overhead

= $8,000,000 - $8,750,000

= $750,000 Unfavorable

b. Predetermined overhead rate per barrel = $8,000,000 / 5,000,000

= $1.60 per barrel

Fixed overhead applied = 5,100,000 * $1.60

= $8,160,000

Fixed overhead volume variance = Fixed overhead applied - Budgeted fixed overhead  

= $8,160,000 - $8,000,000

= $160,000 Favorable

c. Fixed overhead budget variance = Budgeted fixed overhead - Actual fixed overhead

Predetermined overhead rate per barrel = Budgeted fixed overhead / Planned outputs

Fixed overhead volume variance = Fixed overhead applied - Budgeted fixed overhead  

Consider a service company that provides carpet cleaning and uses straight-line depreciation. Classify the cost of the depreciation on the carpet cleaning machines.
a. Fixed
b. Indirect

Answers

Answer:

Both :

a. Fixed  and,

b. Indirect

Explanation:

The depreciation expense on production machinery form part of the product or service cost.

The cost however, can not be traced to the product or service that is why it is an Indirect cost as opposed to the direct costs which can be traced directly on the product or service.

Straight line method charges a fixed amount of depreciation thus the depreciation is a fixed charge.

For 2021, Rahal's Auto Parts estimates bad debt expense at 1% of credit sales. The company reported accounts receivable and an allowance for uncollectible accounts of $92,500 and $3,300, respectively, at December 31, 2020. During 2021, Rahal's credit sales and collections were $416,000 and $420,000, respectively, and $4,140 in accounts receivable were written off. Rahal's final balance in its allowance for uncollectible accounts at December 31, 2021, is: Multiple Choice $7,340. $5,300. $3,320. $4,160.

Answers

Answer:

c. $3,320

Explanation:

Calculating Rahal's final balance of allowance for doubtful balance

Beginning balance                        $3,300

Bad debt expense (420,000*1%) $4,200

Less: Written off                             -$4,140

Ending balance                             $3,360

Rahal's final balance in its allowance for uncollectible accounts at December 31, 2021 is $3,360

Landow Company uses variable costing for internal purposes and wants to restate income to that of absorption costing for external reporting purposes. Landow's income under variable costing is $630,000. Fixed production cost in ending inventory is $120,000 and $85,000 in beginning inventory. What is Landow's income under absorption costing?

Answers

Answer:

$635,000

Explanation:

The computation of the net income under absorption costing is shown below:

= Income under variable costing + fixed production cost in ending inventory - beginning inventory

= $630,000 + $120,000 - $85,000

= $635,000

By adding the fixed cost and deduct the beginning inventory to the variable costing income we can easily calculate the absorption costing income

4. under rule utilitarianism the notion that if an action increases utility at one particular

moment, it does not show that:

Answers

Answer:

Moral decision

Explanation:

Utilitarianism is the notion of ethics that is an action is considered good if it results in the greatest good of all the others. It considers the single action and decided on that basis whether the certain thing is right or wrong. The utility increases at one particular action and when the other action arrives its utility diminishes. It does not show the moral decision that has been taken for the other reasons.

Schrank Company is trying to decide how many units of merchandise to order each month. Company policy is to have 30% of the next month's sales in inventory at the end of each month. Projected sales for August, September, and October are 35,000 units, 25,000 units, and 45,000 units, respectively. How many units must be purchased in September?

Answers

Answer:

31,000 units

Explanation:

Calculation for how many units must be purchased in September

Using this formula

Purchase = (Percentage of the month's sales in inventory × Projected sales for October + Projected sales for September - (Percentage of the month's sales in inventory ×Projected sales for September)

Let plug in the formula

Purchase =(30%× 45,000) + 25,000 - (30% × 25,000)

Purchase =13,500+25,000 -(7,500)

Purchase =38,500-7,500

Purchase =31,000 Units

Therefore 31,000 units must be purchased in September

The better-off test for evaluating whether a particular diversification move is likely to generate added value for shareholders involves determining whether the proposed diversification move Group of answer choices provides the company with additional resource strengths. provides additional ways to build the entrepreneurial skills of the company's senior managers. spreads stockholders' risks across a greater number of lines of business. has competitively valuable value chain match-ups with the company's present businesses such that its businesses can perform better together than apart. has good potential for increasing the company's rate of return on invested capital.

Answers

Answer:  Has competitively valuable value chain match-ups with the company's present businesses such that its businesses can perform better together than apart.

Explanation:

The better-off test of diversification is that the company must gain a return that is higher than incremental growth. Incremental growth is usually defined a 1 + 1 = 2 formula and this test argues that Diversification must provide more than this such that the company achieves synergistic growth ( 1 + 1 = 3) which is what happens when different entities work better together than alone.

Diversification should therefore be into an area that will be able to match-up with the company's present businesses such that its businesses can perform better together than apart and produce even greater returns.

The earnest money that must be paid with a contract is

Answers

Answer:

the earnest money that must be paid with a contract is deposit to the seller that shows the intention of completing the transaction

earnest money is the money paid to a merchant or seller to complete a contract or money paid to a merchant / seller to show good faith in the transaction.

A 5-year corporate bond yields 7.0%. A 5-year municipal bond (tax exempt bond) of equal risk yields 5.0%. Assume that the state tax rate is zero. At what federal tax rate are you indifferent between the two bonds?

Answers

Answer:

The tax rate is approximately(rounded to a whole) 29%

Explanation:

The federal tax that would make an investor indifferent between the 5-year corporate bond and the 5-year municipal bond can be derived by equating the return on the former to the taxable return of the latter as below:

5%=7%*(1-t)

where the t is the unknown tax rate

Note that the return on 5-year corporate bond is taxable while the return on the municipal bond is tax-free

5%=7%*(1-t)

5%/7%=1-t

0.7143  =1-t

t=1-0.7143  

t=29%

: Imagine that Canada, the US, and Mexico decide to adopt a fixed exchange rate system. What would be the likely consequences of such a system for the flow of trade and investment between all three countries

Answers

Answer:

The exchange rate would benefit the U.S. and Canada more, that it would benefit Mexico.

This is because the Mexican currency: Mexican Peso, is devalued when compared to the U.S. Dollar and the Canadian Dollar. This means that Mexican exports are comparatively cheaper than American or Canadian exports, causing a great growth of Mexican manufacturing in recent decades.

In a fixed exchange rate system, Mexico would lose this competitive advantage. It would still have lower labor costs, but the amount of manufacturing that would move from the U.S. and Canada to Mexico would probably be less.

George Company has a relevant range of​ 150,000 units to​ 400,000 units. The company has total fixed costs of​ $527,000. Total fixed and variable costs are​ $622,500 at a production level of​ 176,000 units. The variable cost per unit at​ 350,000 units is

Answers

Answer: $0.54

Explanation:

Total cost = Fixed cost + Variable cost

$622,500 = $527,000 + Variable cost

Variable cost = $622,500 - $527,000

Variable cost = $95,500

Variable cost per unit will be calculated as the variable cost divided by the production unit. This will be:

= $95,500/176,000

= $0.54

The variable cost per units is $0.54.

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