Q1 : ABC. Co. has the following data :

Units produced = 100,000

D.M per unit = 2.5 $

D.L per unit = 5 $

M.O.H per unit 2.5 $

Utilities on the manufacturing plant per year is 50,000 $

Calculate total variable cost , variable cost per unit , fixed cost , fixed cost per unit .

Q2 : : XYZ Co. has the following information using the high low method find the cost for the level of activity of 50,000 units

Total mixed cost. Activity level Month

55,000 $ 10,000 January

30,000 $ 5,000 February

260,000 $ 20,000 March

155,000 $ 30,000 May

Q3 : explain what a sunk cost is and give an example from your own imagination

Q4 : explain what a differential cost is and give an example from your own imaginati