The table below summarises data that have been extracted from the cost accounting records of SV Limited. The data show the cost and the inflation index relevant to the period in which the costs were incurred.

The uninflated variable cost per unit of output to be used when predicting future costs is closest to:
A £2.30.
B £2.59.
C £2.80.
D £2.97.

Transcribed Image Text:

Output level 3,000 units 4,000 units Total cost 9,167 11,760 Inflation index 1.03 1.05