Which of the following is an example of a cost that varies in total as the number of units produced changes?

Question

BlackTom AI · Accepted Answer

Variable costs change in total as production volume changes; direct materials cost is a classic example.

1) Relevant concepts:
- Variable cost: total cost varies directly with number of units produced; per-unit variable cost is constant.
- Fixed cost: total cost remains constant regardless of production volume (though per-unit fixed cost decreases as volume increases).
- Common manufacturing costs: direct materials, supervision salary, property taxes, depreciation.

2) Step-by-step reasoning:
- Let Q = number of units produced, d = direct material cost per unit, S = supervisor salary, P = property taxes, Dep = straight-line depreciation expense for equipment (per period).
- Total direct materials cost = d × Q. This formula shows total materials cost increases linearly as Q increases; if Q doubles, total materials cost doubles.
- Total supervisor salary = S, independent of Q (within the relevant range); so S does not change in total when Q changes.
- Total property taxes = P, set by the tax authority and not linked to production volume; P stays constant as Q changes.
- Straight-line depreciation = (Cost − Salvage)/Useful life = Dep, a fixed periodic charge independent of output; Dep remains constant as Q changes.

3) Intermediate expressions (calculation form):
- Direct materials: TC_materials = d × Q (variable in total; per-unit = d).
- Supervisor salary: TC_supervisor = S (fixed in total; per-unit = S/Q).
- Property taxes: TC_taxes = P (fixed).
- Depreciation: TC_depr = Dep (fixed).

4) Why the correct answer is correct:
Direct materials are consumed in proportion to production — each additional unit requires additional materials — so total direct materials cost varies directly with the number of units produced.

5) Why the other options are incorrect:
- Property taxes on factory buildings: fixed cost per period; total does not change with production volume.
- Salary of a production supervisor: typically a fixed salary; total pay remains the same regardless of units produced (unless overtime/bonus rules create variability).
- Straight-line depreciation on equipment: predetermined periodic charge based on cost and life, not on units produced (unless units-of-production method used, but the option specifies straight-line).

6) Conclusion:
Therefore, direct materials cost is the cost that varies in total with the number of units produced, matching the provided answer: direct materials cost.

Which of the following is an example of a cost that varies in total as the number of units produced changes? 单项选择题

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