Variable costs per unit over a given range are:

A) Inversely related to the quantity of units sold.
B) Graphically represented by a linear function with a positive slope.
C) Not subjected to sensitivity analysis as long as the quantity sold is held to a reasonable range.
D) Equivalent to fixed costs per unit at a zero production level.
E) Equivalent to marginal net income provided sales revenue is positive over the given range.

Variable Costs

Expenses that fluctuate in direct proportion to the quantity of output or sales, including items like labor and materials.

Sensitivity Analysis

A method employed to ascertain the effects of varying an independent variable on a specific dependent variable, given certain presuppositions.

Fixed Costs

Expenses that remain unchanged regardless of the amount of goods produced or sold, staying fixed amidst variations in business operations.