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

Costs and cost behaviour — practice question

Records were kept of the total costs for two months. The variable cost per unit stayed unchanged. In July, the total fixed costs were $\$1000$ higher. June: $8000$ units were produced, and total costs were $\$76\,000$ July: $10\,000$ units were produced, and total costs were $\$86\,000$ What was the amount of the fixed costs in July?

  • A$31\,000$
  • B$36\,000$
  • C$41\,000$
  • D$76\,000$

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