The concept of economies of scale (e.g., the more production, the less cost) can only be applied to which of the following costs? Select one: a. Fixed costs in total. b. Fixed costs per unit. c. Variable costs in total. d. Variable costs per unit. of 3 The Finishing Department of Be Industries works on only one product, and all costs are incurred uniformly while these units remain in the department. On March 1, 6,000 units were in process that were 45% completed. An additional 60,000 units were transferred into the Finishing Department during March. At March 31, there were 25,000 units in process that were 75% completed. Compute the equivalent units of production for the Finishing Department during March. Select one: a. 60,000 units b. 81,450 units c. 69,550 units d. 57,050 units