MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question.

With respect to variable costs per unit, which of the following statements is true?

A$)$ They will decrease as production increases within the relevant range.

B$)$ They will increase as production decreases within the relevant range.

C$)$ They will decrease as production decreases within the relevant range.

D$)$ They will remain the same as production levels change within the relevant range.

Cost $A$ is a

cost$.$

A$)$ fixed

B$)$ variable

C$)$ mixed

D$)$ sunk

Total fixed costs for Taylor Incorporated are $$250,000.$ Total costs, including both fixed and

variable, are $$800,000$ if $128,000$ units are produced. The variable cost per unit is

A$)$ $$\frac{8\mathrm{.}2}{?}$ unit.

B$)$ $$\frac{4\mathrm{.}3}{?}$ unit.

C$)$ $$\frac{6\mathrm{.}25}{?}$ unit.

D$)$ $$\frac{1\mathrm{.}95}{?}$ unit.

Total fixed costs for Toys and Trinkets Incorporated are $$87,000.$ Total costs, including both fixed

and variable, are $$155,000$ if $271,000$ units are produced. The total variable costs at a level of $279,000$

units would be $($Round intermediate calculations to the nearest cent and the final answer to the

nearest dollar.$)$

C$)$ $$89,568$

D$)$ $$249,144$

A$)$ $$69,750$

B$)$ $$159,576$