Exercise 11-5 Fixed versus variable cost behavior LO 11-1

Baird Companys cost and production data for two recent months included the following:

	March			April
Production (units)		200			400
Rent	$	1,800		$	1,800
Utilities	$	400		$	800

Required

1. Separately calculate the rental cost per unit and the utilities cost per unit for both March and April.
2. Identify which cost is variable and which is fixed.

Complete this question by entering your answers in the tabs below. Required A Required B Separately calculate the rental cost per unit and the utilities cost per unit for both March and April. (Round your answers to 2 decimal places.) March April Rent cost per unit Utility cost per unit Complete this question by entering your answers in the tabs below. Required A Required B Identify which cost is variable and which is fixed. Rent cost Utility cost