9) When 25,000 units are produced, variable costs are $9.00 per unit. Therefore, when 15,000 units are produced A) variable unit costs will decrease to $5.40 per unit B) variable costs will total $225,000 C) variable costs will remain at $9.00 per unit D) variable unit costs will increase to $15.00 per unit 10) A company reported revenues of $383,000, cost of goods sold of $122,000, selling expenses of $8000, and total operating costs of $74,000. Gross margin for the year is A) $261,000 B) $301,000 C) $253,000 D) $179,000