Variable costs per unit are

Question

BlackTom AI · Accepted Answer

Variable cost per unit is fixed.

1) Relevant knowledge points and concepts
- Variable costs are costs that change with the level of output (e.g., direct materials, piece-rate labor). 
- Total variable cost (TVC) = variable cost per unit (v) × quantity produced (Q). 
- Average variable cost (AVC) = TVC/Q = v. In the simple cost model, v is constant: as Q changes TVC changes proportionally, but v (cost per unit) remains the same.

2) Complete reasoning process step by step
- Start from the definition: TVC = v × Q. This functional form assumes each additional unit requires the same amount of variable input and thus the same cost per unit.
- Divide both sides by Q to find cost per unit: v = TVC / Q.
- If v is constant, TVC is a linear function of Q; increasing Q increases TVC but leaves v unchanged.

3) Calculations with intermediate steps (numerical example)
- Suppose the variable cost per unit is $4. For Q = 100: TVC = 4 × 100 = $400; AVC = 400/100 = $4. 
- For Q = 200: TVC = 4 × 200 = $800; AVC = 800/200 = $4.
- The per-unit variable cost remains $4 even though total variable cost doubled from $400 to $800.

4) Why the correct answer is correct
- The textbook/basic cost-accounting model treats variable cost on a per-unit basis as fixed because each unit consumes the same variable inputs at the same unit price. The mathematical relationship TVC = vQ and AVC = v confirms that the per-unit variable cost does not change with output.

5) Why other potential choices are incorrect
- “Variable” or “change with output” is true for total variable cost, not for variable cost per unit; saying the per-unit cost varies confuses total with per-unit measures.
- “Fixed (total)” is incorrect because total fixed cost is constant regardless of output; here we are discussing the per-unit measure of a variable cost.

6) Conclusion confirming the answer
- Therefore, variable costs per unit are fixed, which matches the provided correct answer: fixed.

Variable costs per unit are单项选择题

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