The following data is the cost information for company A over a period for output level of 10000units; direct materials-2kg @ ghc5/kg, direct labour- 2hours @ ghc20/hour, production overheads of ghc40000, supervisors salary amounting to ghc30000. The company also has a machine at cost of ghc100000 to be used for ten years. The accountant identifies that one-third of supervisors salary varies with output levels whiles 60% of production overheads remains constant as output changes. Using the accounts classification method, the variable cost per unit is

• A. Ghc42.6
• B. Ghc44.2
• C. Ghc52.4
• D. Ghc52.6

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