1.【答案】A。
解析：Variable cost = (32,830-27,580)/(7,500-6,000)=3.5
Fixed cost = 32,830-7,500×3.5=6,580
知识点：Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
2.【答案】C。
解析：Adjusted total overhead costs (of 8,400 units)=18,168-5,000=13,168
Variable cost = (13,168-8,850)/(8,400-5,000)=1.27
Fixed cost = 8,850-5,000×1.27=2,500
知识点：Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
