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Answer (A) is correct . Cost X is a mixed cost (part variable and part fixed). The high-low method can be used to determine the fixed and variable portions. Dividing the total cost of X at two different production volumes by the difference in units produced gives a unit variable cost of $4.83 [($178,260 – $23,700) ÷ (35,000 units – 3,000 units)]. Fixed cost must therefore be $9,210 [$178,260 cost of X for 35,000 units – (35,000 units × $4.83)]. Total cost of X for 8,000 units is $47,850 [$9,210 + (8,000 units × $4.83)], and the average cost is $5.98 ($47,850 ÷ 8,000).

Answer (B) is incorrect because The average cost of 9,000 units equals $5.85.
Answer (C) is incorrect because The average cost of 3,000 units equals $7.90.
Answer (D) is incorrect because The amount of $4.83 is the variable cost per unit.