D. Discounts for cash purchases 9. Royce Ltd has the following alternative planned activity levels: Activity Level Level 1 Level 2 Total cost Number of units produced 35,000 5,000 55,000 15,000 The fixed overhead remains constant over the activity range shown. What is the variable cost per unit? (Use the Hi-Lo or any other suitable method) A. 7 B. 4 C. 2 D. 1 sie dae vihad as a cost that does not vary with output