Cost A Cost B Cost C Total Costs 60,000 units $75,000 $120,000 $65,000 $260,000 90,000 units $75,000 $180,000 $80,000 $335,000 Cost A is a A) variable B) mixed cost. C) sunk D) fixed 4) Use the information in question #3. Cost Cis a cost. A) variable B) sunk C) fixed D) mixed 5) All of the following are discretionary fixed costs except? A) Research and development B) Property taxes C) Advertising D) Employee development 6) George Company has a relevant range of 150,000 units to 400,000 units. The company has total fixed costs of $525,000. Total fixed and variable costs are $612,500 at a production level of 175,000 units. The variable cost per unit at 300,000 units is A) less than at 175,000 units. B) the same as at 175,000 units. C) greater than at 175,000 units. D) dependent upon fixed costs per unit. 7) To follow is information about the units produced and total manufacturing costs for Pine Enterprises for the past six months. Month Number of units produced January 7900 February 7,500 March 6,600 6,800 May Tune 7,000 Using the high-low method, what is the variable cost per unit? A) $1.50 B) $1.06 C) 51.21 D ) $0.50 Total manufacturing costs $8350 $8,000 $7,550 $7,650 $6600 $7,750 April 8) Use the information from question 7. Using the high-low method, what is the monthly fixed manufacturing cost? A) $2,200 B) $1,750 C) $700 D) $4,400 9) Use the information from question 7. Using the high-low method, what will the total monthly manufacturing costs be if the company produces 9500 units? A) $6,950 B) $12,195 C) $9,150 D) $12,270