Revcon Products has two subcontractor bids to automate a composite winding process. Process A will have fixed costs of $42,000 per year and will require two workers at $80 per day each. Together, these workers can generate 100 units. Process B will have fixed costs of $56,000 per year, but with this process, three workers will generate 200 units of product. If x is the number of units, the variable cost (VC) per year for B is best represented as: (choose one)
(a) VC per Year = [2(80)/100]x
(b) VC per Year = [3(80)/200]x
(c) VC per Year = [3(80)/200]x + 56,000
(d ) VC per Year = [2(80)/100]x + 42,000
(b) VC per Year = [3(80)/200]x
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