Final answer:
A lump-sum tax raises the average fixed cost but does not affect marginal or average variable costs. A per-burger tax raises the average total cost, average variable cost, and marginal cost but does not change the average fixed cost.
Step-by-step explanation:
When considering the impact of a lump-sum tax and a per-unit tax (per-burger tax) on a firm's cost structure, it is important to understand how each type of tax affects different cost measures like average total cost, marginal cost, average variable cost, and average fixed cost.
A lump-sum tax is a fixed cost, which means it does not change with the level of output. As a result: average total cost will remain unchanged up to the first unit because the lump-sum tax is spread over all units produced; however, it will increase as more units are produced because the fixed tax amount is allocated over a larger number of units, raising the average. Marginal cost will not change as it is the cost of producing one more unit and does not include fixed costs like a lump-sum tax. Average fixed cost will increase because the fixed tax adds to the fixed costs, but when spread over additional units of output, it decreases per unit. Average variable cost will remain unchanged since the lump-sum tax does not affect the variable costs of production.
For a per-burger tax, which is a variable cost: average fixed cost will remain the same as it does not change with the level of output. Average total cost and average variable cost will increase because the tax adds to the variable cost of producing each burger. Since this tax is tied to the production of each unit, it will affect the variable costs directly. The marginal cost will also increase since the tax increases the cost of producing each additional unit.