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 direct proportion to the number of units produced; direct materials are a textbook example of such costs.

1. Relevant knowledge points and concepts
- Variable cost: a cost that varies in total as production volume changes, but remains constant per unit.
- Fixed cost: a cost that remains the same in total regardless of production volume (at least within the relevant range).
- Examples: direct materials are typically variable; property taxes, straight-line depreciation, and most supervisory salaries are typically fixed.

2. Step-by-step reasoning
- Determine whether the cost total moves when output changes.
- Direct materials are purchased and used per unit produced, so buying more inputs for more units increases total materials cost proportionally.
- Property taxes, straight-line depreciation, and a production supervisor’s salary do not typically increase just because more units are produced; they are incurred regardless of volume.

3. Calculations and intermediate steps (numeric example)
- Assume direct materials cost = $5 per unit.
- Produce 100 units: total materials cost = 100 × $5 = $500.
- Produce 200 units: total materials cost = 200 × $5 = $1,000.
- The total material cost doubled when output doubled, showing direct proportionality (variable behavior). By contrast, a $1,000 monthly property tax stays $1,000 whether output is 100 or 200 units.

4. Why the correct answer is correct
- Direct materials cost varies in total as production changes because each additional unit requires additional material; total materials cost = (materials per unit) × (number of units). This is the defining feature of a variable cost.

5. Why the other options are incorrect
- Property taxes on factory buildings: fixed expense in total for a period; not tied to units produced.
- Straight-line depreciation on factory equipment: allocated evenly over time independent of production volume (fixed).
- Salary of a production supervisor: typically a fixed periodic salary that does not change with each unit produced (unless specified as hourly or overtime-based).

6. Conclusion
- The correct answer is direct materials cost, which matches the provided answer.

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

类似问题

PA 6 - What are total variable costs for Morris with their current product mix?

Which is an example of a variable cost?

EA 4 - Which of these costs are variable product costs? Select all that apply.

Variable costs per unit are

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

Total fixed cost = Total cost - X . Name the X

Which of the following costs change directly in proportion to sales volume?

Question at position 7 Which of the following is not a variable expense?Management feeUtilitiesJanitorial expensesReal Estate taxes

更多留学生实用工具

智能学习助手

风格化写作助手

论文查重助手

文献引用助手

课堂转译助手

课堂笔记助手

Quiz搜索助手

学校历年真题

智能刷题助手

智能匹配练习

希望你的学习变得更简单