Adams Companys cost and production data for two recent months included the following:

	March			April
Production (units)		300			600
Rent	$	1,700		$	1,700
Utilities	$	400		$	800

Required

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

2. Identify which cost is variable and which is fixed.

Separately calculate the rental cost per unit and the utilities cost per unit for both March and April. (Round your answers to 2 decimal places.)

	March	April
Rent cost per unit
Utility cost per unit

Identify which cost is variable and which is fixed.

Rent cost
Utility cost