Fixed versus variable cost behavior Franklin Company’s cost and production data for two recent months included the following:

March April Production (units) 50 100 Rent $2,000 $2,000 Utilities $ 800 $1,600 Required

a. Separately calculate the rental cost per unit and the utilities cost per unit for both March and April.

b. Based on both total and per unit amounts, identify which cost is variable and which is fixed. Explain your answer.