In: Accounting
If total costs are $30 000 at an output of 3 000 units and $35 000 at an output of 3 500 units, variable costs per unit are?
| Total cost | Units | |
| High level | 35000 | 3500 |
| Low level | 30000 | 3000 |
| Difference | 5000 | 500 |
| Variable costs per unit | 10 | =5000/500 |