Which of the following describes the way in which variable costs per unit behave?

A.

Variable costs per unit increase as production decreases.

B.

Variable costs per unit decrease as production increases.

C.

Variable costs per unit decrease as production decreases.

D.

Variable costs per unit remain the same as production levels change.

Which of the following report to the CFO?

A.

The treasurer and controller

B.

The internal audit department

C.

The independent CPA firm

D.

The internal audit department and the independent CPA firm