• Upsilon LLC maintains detailed records of its production and associated costs:
  • 800 units in Month 1: $16,000 total cost
  • 1,600 units in Month 2: $24,000 total cost
  • 2,400 units in Month 3: $30,000 total cost

Requirement: Determine the cost per unit for each month. Discuss whether the costs are fixed, variable, or mixed and their implications on business strategy.