Answer:
Fixed costs= $10,000
Explanation:
Giving the following information:
Highest activity cost= $13,000
Highest activity= 3,000 units
Lowest activity cost= $11,000
Lowest activity= 1,000 units
<u>To calculate the unitary variable cost and total fixed cost, we need to use the following formulas:</u>
Variable cost per unit= (Highest activity cost - Lowest activity cost)/ (Highest activity units - Lowest activity units)
Variable cost per unit= (13,000 - 11,000) / (3,000 - 1,000)
Variable cost per unit= $1
Fixed costs= Highest activity cost - (Variable cost per unit * HAU)
Fixed costs= 13,000 - (1*3,000)
Fixed costs= $10,000
Fixed costs= LAC - (Variable cost per unit* LAU)
Fixed costs= 11,000 - (1*1,000)
Fixed costs= $10,000
