A company reports the following information for its first year of operations: If the company\'s cost per unit of finished goods using variable costing is $2.02, what is the amount of total fixed overhead? Solution The answer is Cannot be determined from the given data. no wonder I was so confused... In variable costing, per unit cost = total variable cost/ no. of units. = [ (0.57 * 43000) + (0.83 * 43000) + $ 26,660 ] / 43000 = 2.02. We never use the fixed costs in the calculations. The per unit cost in variable costing is independent of fixed costs. Hence the answer is Cannot be determined from the given data. .