Which of the following is not an example of a cost that varies in total as the number of units produced changes?
a. wages of assembly worker
b. straight-line depreciation on factory equipment
c. direct materials cost
d. electricity per kwh to operate factory equipment

The correct answer is letter "B": straight-line depreciation on factory equipment.

Explanation:

Manufacturing companies may have fixed costs, variable costs, and mixed costs. Fixed costs are those whose total cost does not vary when the volume of production changes. Variable costs are those that fluctuate in line with shifts in rates of output. Mixed costs are a mix of fixed and variables costs.

Therefore, straight-line depreciation on factory equipment is not an example of variable costs since it is a fixed cost.

the investment was $14,174.196

explanation:

a lump sum means that the father of the example made one deposit and leave it be.

we need to know the value of a capital that generated at 4.05% per year during 28 years the sum of $48,613.24

now clearing the formula to solve for capital we got:

and we reach the answer investment = $14,174.20

i would prefer to go with the news article for nate, its recent and updated and stores a lot of information