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) insurance premiums on factory building
D) wages of assembly worker

Insurance Premiums

The amount paid for insurance policies, covering risks over a period.

Direct Materials

Primary components used in the manufacturing of products, which are directly traceable to the finished product.

Electricity

A form of energy resulting from the existence of charged particles, widely used for lighting, power, and other applications.