Answer:
The correct answer is D.
Explanation:
Giving the following information:
Boyko, Inc. has fixed costs of $300,000.
Total costs, both fixed and variable, are $450,000 when 37,000 units are produced.
First, we need to calculate the unitary variable cost. We will separate the fixed cost from the total cost and then divide it for the number of units:
Total variable cost= total cost - fixed cost
Total variable cost= 450,000 - 300,000= 150,000
Unitary cost= 150,000/37,000= $4.05 per unit
Now, we can calculate the total cost of 78,000 units:
Total cost= 300,000 + (78,000*4.05)= $615,900
