Correct Option: C

Given in the question , average total cost = Rs. 54 , total fixed cost = Rs. 45000 and quantity produced = 2500 units
The standard method of calculating average variable cost is to divide total variable cost by the quantity, illustrated by this equation :
Average Fixed Cost = Total ( Fixed ) Variable Cost/ Quantity of Output
According to question,
Average Fixed Cost = 45000/2500 = Rs. 18
An alternative specification for average variable cost is found by subtracting average fixed cost from average total cost :
Average Variable Cost = Average Total Cost – Average Fixed Cost
So , Average Variable Cost = 54 – 18= Rs. 36
Hence , the average variable costs of the firm is Rs. 36 .