Stuart Company's cost and production data for two recent months included the following:

March April Production (units) 500 800 Rent $ 1,900 $ 1,900 Utilities $ 900 $ 1,440

Required

1. Separately calculate the rental cost per unit and the utilities cost per unit for both March and April.
2. Identify which cost is variable and which is fixed.

fill in the blank by entering your answers in the tabs below.

Required B

Identify which cost is variable and which is fixed.

Rent cost:

Utility cost: