Narrative 5-1 The Following Question(s)refer to the This Equation Analyzing the Relationship

Multiple Choice

Narrative 5-1
The following question(s) refer to the this equation analyzing the relationship of total cost to changes in machine hours.The following relationship was determined:
TC = $2,200 + $3X
Refer to Narrative 5-1.The $3 in the above equation is an estimate of which of the following?

A) total fixed costs.
B) variable costs per machine hour.
C) total variable costs.
D) fixed costs per machine hour.