Accounting 9706 · AS & A Level · Costs and cost behaviour

Costs and cost behaviour — practice question

A business gave the following details for its total costs. direct material and direct labour: $84 200 factory expenses (variable): $15 700 factory overheads (fixed): $16 800 selling and distribution expenses (variable): $18 100 selling and distribution overheads (fixed): $9 400 1000 units were produced and sold at $200 each. What was the contribution per unit?

  • A$55.80
  • B$82.00
  • C$100.10
  • D$115.80

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