An example of a cost that is variable with respect to the number of units produced is:

A) depreciation of factory facilities.
B) power to run production equipment.
C) supervisory salaries.
D) insurance on the headquarters building.

Depreciation

The systematic allocation of the depreciable amount of an asset over its useful life.

Production Equipment

The machinery and tools used in the manufacturing process to produce finished goods.

Supervisory Salaries

The compensation paid to individuals in charge of overseeing the work of other employees, ensuring that tasks are performed efficiently and effectively.