At Dwight Incorporated, total fixed and variable costs are $400,000 at a production level of 100,000 units. The company has total fixed costs of $225,000. The variable cost per unit at 150,000 units is

A) $1.75.
B) $2.25.
C) $4.00.
D) $1.17.

A
Explanation: A)
vx = $400,000 - 225,000
vx = @ 175,000
then
$175,000 / 100,000 = $1.75