2.13 Total costs and unit costs. (10 min) 1 Unit cost = Total costs ÷ Number of units. Total costs (€) Number of units Unit cost (€) a 60,000 200 300 b 60,000 250 240 c 60,000 300 200 2 The unit-cost figures per passenger calculated in requirement 1 should play no role in predicting the total air-flight costs to be paid next month. Weltferien pays Saxon- Air on a per round-trip flight basis, but not on a per passenger basis. Hence, the cost driver for next month is the number of round-trip flights and not the number of passengers. 2.14 Classification of costs, service sector. (15–20 mini Cost object: Each individual focus group. Cost variability: With respect to changes in the number of focus groups. There maybe some debate over classifications of individual items. Debate is more likely as regards cost variability.