A cost which remains constant per unit at various levels of activity is a

A) variable cost.
B) fixed cost.
C) mixed cost.
D) manufacturing cost.

Variable Cost

Costs that vary directly with the level of production or sales volume, such as raw materials and labor.

Fixed Cost

Expenses that do not change in proportion to the level of production or business activity.

Mixed Cost

A cost that contains both variable and fixed cost elements, changing in total with activity level but not proportionately.