D) 5208,000 17) Stoneberger Corporation produces a single product and has the following cost structure: Number of units produced each year 4,000 Variable costs per unit: S50 72 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year: Fixed manufacturing overhead 296,000 $ 76,000 Fixed selling and administrative expense The variable costing unit product cost is: A) $128 per unit B) S125 per unit C) $202 per unit D) S131 per unit 18) When using a flexible budget, a decrease in activity within the relevant range: A) decreases variable cost per unit. B) increases variable cost per unit. C) decreases total costs. D) increases total costs