Tanaka Company's cost and production data for two recent months included the following: March April Production (units).........300................600

Question:

Tanaka Company's cost and production data for two recent months included the following:
March April
Production (units).........300................600
Rent.....................$1,800............$1,800
Utilities...................$600............$1,200
Required
a. Separately calculate the rental cost per unit and the utilities cost per unit for both March and April.
b. Identify which cost is variable and which is fixed. Explain your answer.