Variable costs per unit remain:

Variable costs per unit remain constant across varying levels of production because they are directly proportional to the output of goods. This characteristic means that for each additional unit produced, the variable cost increases by the same amount. For instance, if the variable cost per unit is $5, producing 100 units incurs a total variable cost of $500, and producing 200 units leads to a total of $1,000. Each unit produced does not change the cost per unit; it remains $5 regardless of how many units are manufactured. This principle is essential in cost-volume-profit analysis and helps businesses forecast costs efficiently as production levels fluctuate.