If variable cost per unit is $4.50 and the volume declines from 10,000 units to 8,000 , what would be the impact on the unit cost if fixed costs remain the same? The total cost per unit would decline because total variable costs would decline. The total cost per unit would be the same if volume declines from 10,000 to 8,000 . We cannot answer the question without knowing the total fixed costs. The total cost per unit would increase because the fixed cost per unit would increase as volume declines. The R-squared value provides the management team information regarding the relationship between volume and costs. Once an R-squared value falls within which of the following value points, should the management team no longer consider the data? R-squared value that exceeds .80 R-squared value that is more than .50 but less than .80 R-squared value =1 R-squared value that is less than .50