The maple company has total fixed costs of $420,000. it also has $220,000 in total variable costs. these costs exist at a production level of 110,000 units. the variable cost per unit is
$2 per unit.
The variable cost per unit is simply the total variable costs divided by the number of units. So
$220,000 / 110,000 = $2
Therefore the variable cost per unit for the maple company is $2 per unit.
