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Depreciation cost per unit 60 30 20 15 e. Total utility cost 400 650 900 1,150 f. Total cost of goods sold 3,125 6,250 9,375
Depreciation cost per unit | 60 | 30 | 20 | 15 |
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e. | Total utility cost | 400 | 650 | 900 | 1,150 |
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f. | Total cost of goods sold | 3,125 | 6,250 | 9,375 | 12,500 |
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1. | Does not change in total over wide ranges of volume/inversely proportional to the number of units produced while total cost remains constant. |
2. | It is directly proportional to the number of units produced. The total cost changes as volume changes and in direct proportion. |
3. | The total cost changes as volume changes, but not in direct proportion. |
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