Insufficient data to calculate variable cost per unit

Steps:

• Identify variable costs: direct materials, direct labor, and variable overhead.
• Sum these costs for one unit.
• Divide total by units produced if needed.
• Not enough information: No specific cost figures or breakdown provided.

Why B is correct:

• Cannot verify without data; stated as correct but uncomputable here.

Why the others are wrong:

• A: No basis to exclude this without cost details.
• C: No basis to exclude this without cost details.
• D: No basis to exclude this without cost details.

Final answer: Not enough information.