成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【单选题】 The total production cost for two levels of activity is as follows:
| Total production cost ($) | Level of activity (units) |
| 27,580 | 6,000 |
| 32,830 | 7,500 |
The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown.
What is the level of variable cost per unit (to 2 dp)?
选项：
A. $3.50 per unit
B. $4.38 per unit
C. $4.60 per unit
D. $5.38 per unit
2.【单选题】Mini Co shows the following total overhead costs for given levels of its total output.
| Levels of total output (units) | Total overhead costs ($) |
| 5,000 | 8,850 |
| 6,500 | 10,700 |
| 8,400 | 18,168 |
| 7,000 | 11,500 |
A step up in fixed costs of $5,000 occurs at an level of 8,000 units.
What would be the variable overhead cost per unit (to the nearest $0.01) using the high-low method?
选项：
A. $2.74 per unit
B. $1.33 per unit
C. $1.27 per unit
D. $0.39 per unit
