A company produces 16,000 units of a product. The total cost of producing these units is N60,000. If the fixed cost is N12,000, the variable cost per unit of the output is:

A. N7.00
B. N6.00
C. N5.00
D. N4.00
E. N3.00

E. N3.00

Explanation: The correct answer is E (N3.00). The total variable cost is calculated by subtracting the fixed cost from the total cost. The formula for the variable cost per unit is:

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