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

The correct answer is letter "D": insurance premiums on factory building.

Explanation:

Manufacturers may have fixed costs, variable costs, and mixed costs. Fixed costs are those whose total costs do not vary when the volume of production changes. Variable costs are those that fluctuate due to changes in the level of production. Mixed costs are a mix of fixed and variable costs.

Thus, insurance premiums on a factory building are not an example of variable costs because they are a fixed cost.

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explanation:

answer; i believe the correct answer is (75 years);