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Which of the following is a variable cost?

Multiple Choice

A cost that is $11,200 when production is 32,000, and $11,200 when production is 35,100.

A cost that is $11,200 when production is 32,000, and $12,285 when production is 35,100.

A cost that is $11,200 when production is 32,000, and $22,400 when production is 35,100.

A cost that is $22,400 when production is 32,000, and $22,400 when production is 35,100.

Which of the following is a fixed cost?

Multiple Choice

A cost that is $68.00 per unit when production is 170,000, and $68.00 per unit when production is 272,000.

A cost that is $68.00 per unit when production is 170,000, and $42.50 per unit when production is 272,000.

A cost that is $68.00 per unit when production is 170,000, and $136.00 per unit when production is 272,000.

A cost that is $136.00 per unit when production is 170,000, and $136.00 per unit when production is 272,000.