Deck 3: Cost Behaviour

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سؤال
Total mixed costs increase as volume increases because of the fixed cost component.
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سؤال
Mixed costs per unit decrease as volume increases because of the fixed cost component.
سؤال
Total variable costs change in direct proportion to changes in volume.
سؤال
When graphing total mixed costs, the cost line always begins at the origin.
سؤال
When graphing total variable costs, the cost line always begins at the origin.
سؤال
Fixed costs per unit increase as production levels increase.
سؤال
The graph of a total variable cost will be a horizontal line.
سؤال
Unit variable costs change as total production increases.
سؤال
The fixed cost per unit of activity varies inversely with changes in volume.
سؤال
An expense such as advertising could be considered a discretionary fixed cost.
سؤال
Total fixed costs change in response to changes in the volume of production.
سؤال
A cost whose total amount changes in direct proportion to a change in volume is a(n) ________ cost.

A) fixed
B) variable
C) mixed
D) irrelevant
سؤال
The variable cost per unit of activity increases as activity increases.
سؤال
The slope of the total variable cost line is the variable cost per unit of activity.
سؤال
Total mixed cost graphs intersect the y-axis at the level of fixed costs.
سؤال
The fixed cost per unit always remains the same.
سؤال
When graphing total fixed costs, the fixed cost per unit is the slope of the fixed cost line.
سؤال
Mixed costs are part variable and part fixed.
سؤال
The graph for total fixed costs will be a vertical line.
سؤال
Total mixed cost graphs slope upward, but do not begin at the origin.
سؤال
Which of the following is a fixed cost?

A) Direct materials cost
B) Direct labour cost
C) Sales commissions expense
D) Straight-line depreciation expense
سؤال
Which of the following statements describes variable costs?

A) They are fixed per unit and vary in total.
B) They are fixed in total.
C) They vary per unit of output.
D) They decrease per unit as production volume increases.
سؤال
Which of the following statements is TRUE with respect to total fixed costs?

A) They will increase as production decreases within the relevant range.
B) They will remain the same as production levels change within the relevant range.
C) They will decrease as production increases within the relevant range.
D) They will decrease as production decreases within the relevant range.
سؤال
Cost behaviour can be mathematically expressed using equations.
سؤال
In the equation y = vx + f, the f represents the fixed costs.
سؤال
The following chart shows three different costs: Cost A, Cost B, Cost C.
For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.  <div style=padding-top: 35px>
سؤال
Renting a car and paying $15 per day plus $.03 per mile driven is an example of what type of cost?

A) Conversion cost
B) Fixed cost
C) Mixed cost
D) Variable cost
سؤال
Which of the following costs is an example of a fixed cost?

A) Salary of plant manager
B) Sales commissions
C) Direct materials
D) Delivery costs
سؤال
Which of the following statements is TRUE with respect to variable costs per unit?

A) They will decrease as production increases within the relevant range.
B) They will increase as production decreases within the relevant range.
C) They will remain the same as production levels change within the relevant range.
D) They will decrease as production decreases within the relevant range.
سؤال
In the equation y = vx + f, the x represents the volume of activity.
سؤال
For most businesses, annual straight-line depreciation expense on the company's building is what type of cost?

A) Variable
B) Fixed
C) Mixed
D) Step
سؤال
Within the relevant range, which of the following statements is TRUE with respect to fixed costs per unit?

A) They will increase as production increases.
B) They will decrease as production decreases.
C) They will increase as production decreases.
D) They will remain the same as production levels change.
سؤال
Direct materials is an example of what type of cost?

A) Conversion cost
B) Fixed cost
C) Mixed cost
D) Variable cost
سؤال
The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.  <div style=padding-top: 35px>
سؤال
Selected financial data for Flash Corporation follows for a production level of 100,000 units:
Selected financial data for Flash Corporation follows for a production level of 100,000 units:   A. Calculate the variable cost per unit. B. If Flash Corporation makes 80,000 units, calculate the fixed cost per unit. C. If Flash Corporation makes 150,000 units, calculate the total variable costs. D. If Flash Corporation makes 200,000 units, calculate the total costs.<div style=padding-top: 35px>
A. Calculate the variable cost per unit.
B. If Flash Corporation makes 80,000 units, calculate the fixed cost per unit.
C. If Flash Corporation makes 150,000 units, calculate the total variable costs.
D. If Flash Corporation makes 200,000 units, calculate the total costs.
سؤال
Which of the following is a characteristic of a variable cost?

A) Variable costs fluctuate in total with production and sales.
B) Variable costs are fixed in total.
C) Variable costs do not change in total over any range.
D) Variable costs per unit change with changes in volume.
سؤال
The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.  <div style=padding-top: 35px>
سؤال
Jensen Ltd. reports the following information for September:
Jensen Ltd. reports the following information for September:   Required: If sales double in October, what is the projected operating income?<div style=padding-top: 35px>
Required:
If sales double in October, what is the projected operating income?
سؤال
Which of the following statements is TRUE with respect to total variable costs?

A) They will remain the same as production levels change within the relevant range.
B) They will decrease as production increases within the relevant range.
C) They will decrease as production decreases within the relevant range.
D) They will increase as production decreases within the relevant range.
سؤال
The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.  <div style=padding-top: 35px>
سؤال
Which of the following cost behaviours cannot be accurately represented by a single straight line?

A) Step costs
B) Mixed costs
C) Fixed costs
D) Variable costs
سؤال
At any given volume, average fixed costs must equal average variable costs.
سؤال
The equation for total fixed costs is

A) y = vx - f.
B) y = vx + f.
C) y = f.
D) f = vx + y.
سؤال
If production increases by 15%, how will total variable costs likely react?

A) Increase by 7.5%
B) Increase by 15%
C) Decrease by 15%
D) Remain the same
سؤال
Total variable costs can be expressed as y = vx, where y = total variable cost, v= variable cost per unit of activity, and x = volume of activity.
سؤال
Step costs are fixed over small range of activity and then jump up to a new fixed level with moderate changes in volume.
سؤال
Which of the following would be considered a committed fixed cost?

A) Research and Development
B) Depreciation
C) Office holiday party
D) Advertising
سؤال
The relevant range is the band of volume where total fixed and variable costs remain constant.
سؤال
Management has little or no control over

A) committed fixed costs.
B) discretionary fixed costs.
C) all fixed costs.
D) variable costs.
سؤال
Total mixed costs can be expressed as y = vx, where y = total variable cost, v= variable cost per unit of activity, and x = volume of activity.
سؤال
An equation of a line for all costs is

A) y = vx - f.
B) y = fx + v.
C) y = f.
D) y = vx + f
سؤال
The relevant range is the band of volume where total fixed and variable costs per unit remain constant.
سؤال
Total mixed costs can be expressed as a combination of the variable and fixed cost equations.
سؤال
A bank that replaces mailing monthly bank statements to customers with electronic statements would have an increase in variable costs and a decrease in fixed costs.
سؤال
Managers often approximate curvilinear costs and step costs as mixed costs.
سؤال
An equation of a line for total mixed costs is

A) y = vx - f.
B) y = vx + f.
C) f = vx -y.
D) f = vx + y.
سؤال
When predicting costs at different volumes, managers should consider which of the following?

A) The relevant range of the cost
B) The type of cost behaviour
C) Neither of the above
D) Both of the above
سؤال
Total fixed costs can be expressed as y = vx, where y = total variable cost, v= variable cost per unit of activity, and x = volume of activity.
سؤال
Which of the following would be considered a discretionary fixed cost?

A) Property taxes and insurance
B) Depreciation
C) Employees wages
D) Advertising
سؤال
The equation for a straight line is y = vx + f.
سؤال
If a company's overhead cost equation is y = $9.90x + $120,014. The "x" is

A) total overhead costs.
B) total fixed costs.
C) the cost driver in units.
D) the variable costs.
سؤال
The following graphs indicate which type of cost behaviour? <strong>The following graphs indicate which type of cost behaviour?  </strong> A) Curvilinear B) Fixed C) Step D) Variable <div style=padding-top: 35px>

A) Curvilinear
B) Fixed
C) Step
D) Variable
سؤال
In the equation: y = vx + f, what term represents the total variable cost component?

A) f
B) v
C) y
D) vx
سؤال
Total fixed costs for Excelsior Corporation are $600,000. Total costs, both fixed and variable, are $750,000 if 125,000 units are produced. The fixed cost per unit at 300,000 units would be

A) $6.00/unit.
B) $0.50/unit.
C) $4.80/unit.
D) $2.00/unit.
سؤال
The following graph indicates which type of cost behaviour? <strong>The following graph indicates which type of cost behaviour?  </strong> A) Fixed B) Mixed C) Step D) Variable <div style=padding-top: 35px>

A) Fixed
B) Mixed
C) Step
D) Variable
سؤال
In the equation y = $9.90x + $120,014, "x" represents

A) total fixed costs.
B) number of units produced.
C) total overhead costs.
D) total variable costs.
سؤال
Total fixed costs for Yellow Boats Inc. are $100,000. Total costs, both fixed and variable, are $500,000 if 125,000 units are produced. The total variable costs at a level of 200,000 units would be

A) $640,000.
B) $160,000
C) $800,000.
D) $312,000.
سؤال
The representation for fixed cost per unit of activity is

A) vx divided by v.
B) vx divided by y.
C) f divided by x.
D) y divided by x.
سؤال
Total costs for Watson & Company at 100,000 units are $350,000, while total fixed costs are $150,000. The total variable costs at a level of 200,000 units would be

A) $700,000.
B) $175,000.
C) $400,000.
D) $300,000.
سؤال
YouCall offers a calling plan that charges $2.00 per month plus $0.05 per minute of call time. Under this plan, what is your monthly cost if you talk for a total of 100 minutes?

A) $7.00
B) $5.00
C) $3.00
D) $2.00
سؤال
The representation for total variable costs is

A) vx.
B) vx + f.
C) vx - f.
D) y = vx.
سؤال
In the equation y = $9.90x + $120,014, "y" represents

A) total fixed costs.
B) variable costs/unit.
C) total overhead costs.
D) total variable costs.
سؤال
In the equation y = $9.90x + $120,014

A) $120,014 are the total variable costs.
B) $120,014 are the total fixed costs.
C) $120,014 are the total costs.
D) $120,014 are the total overhead costs.
سؤال
In the equation: y = vx + f, what term represents the fixed cost component?

A) f
B) v
C) y
D) vx
سؤال
Total fixed costs for Herman Enterprises are $200,000. Total costs, both fixed and variable, are $550,000 if 100,000 units are produced. The variable cost per unit is

A) $2.00/unit.
B) $7.50/unit.
C) $3.50/unit.
D) $5.50/unit.
سؤال
Total fixed costs for Threads Company are $80,000. Total costs, both fixed and variable, are $170,000 if 125,000 units are produced. The fixed cost per unit at 100,000 units would be

A) $1.70/unit.
B) $0.90/unit.
C) $2.50/unit.
D) $0.80/unit.
سؤال
If 125,000 units are produced, total costs are $380,000. Total fixed costs for White Sails, Inc. are $180,000. The variable cost per unit is

A) $4.48/unit.
B) $1.60/unit.
C) $3.04/unit.
D) $1.44/unit.
سؤال
In the equation: y = vx + f, what variable represents the volume of activity? (Assume v represents the variable cost per unit of activity.)

A) x
B) v
C) y
D) vx
سؤال
In the equation: y = vx + f, what term represents the total cost?

A) f
B) v
C) y
D) vx
سؤال
In the equation: y = vx + f, what term represents the variable cost per unit of activity? (Assume x represents the volume of activity.)

A) f
B) v
C) y
D) vx
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ملء الشاشة (f)
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Deck 3: Cost Behaviour
1
Total mixed costs increase as volume increases because of the fixed cost component.
False
2
Mixed costs per unit decrease as volume increases because of the fixed cost component.
True
3
Total variable costs change in direct proportion to changes in volume.
True
4
When graphing total mixed costs, the cost line always begins at the origin.
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5
When graphing total variable costs, the cost line always begins at the origin.
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6
Fixed costs per unit increase as production levels increase.
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7
The graph of a total variable cost will be a horizontal line.
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8
Unit variable costs change as total production increases.
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9
The fixed cost per unit of activity varies inversely with changes in volume.
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10
An expense such as advertising could be considered a discretionary fixed cost.
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11
Total fixed costs change in response to changes in the volume of production.
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12
A cost whose total amount changes in direct proportion to a change in volume is a(n) ________ cost.

A) fixed
B) variable
C) mixed
D) irrelevant
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13
The variable cost per unit of activity increases as activity increases.
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14
The slope of the total variable cost line is the variable cost per unit of activity.
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15
Total mixed cost graphs intersect the y-axis at the level of fixed costs.
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16
The fixed cost per unit always remains the same.
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17
When graphing total fixed costs, the fixed cost per unit is the slope of the fixed cost line.
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18
Mixed costs are part variable and part fixed.
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19
The graph for total fixed costs will be a vertical line.
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20
Total mixed cost graphs slope upward, but do not begin at the origin.
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21
Which of the following is a fixed cost?

A) Direct materials cost
B) Direct labour cost
C) Sales commissions expense
D) Straight-line depreciation expense
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22
Which of the following statements describes variable costs?

A) They are fixed per unit and vary in total.
B) They are fixed in total.
C) They vary per unit of output.
D) They decrease per unit as production volume increases.
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23
Which of the following statements is TRUE with respect to total fixed costs?

A) They will increase as production decreases within the relevant range.
B) They will remain the same as production levels change within the relevant range.
C) They will decrease as production increases within the relevant range.
D) They will decrease as production decreases within the relevant range.
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24
Cost behaviour can be mathematically expressed using equations.
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25
In the equation y = vx + f, the f represents the fixed costs.
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26
The following chart shows three different costs: Cost A, Cost B, Cost C.
For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.
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27
Renting a car and paying $15 per day plus $.03 per mile driven is an example of what type of cost?

A) Conversion cost
B) Fixed cost
C) Mixed cost
D) Variable cost
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28
Which of the following costs is an example of a fixed cost?

A) Salary of plant manager
B) Sales commissions
C) Direct materials
D) Delivery costs
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29
Which of the following statements is TRUE with respect to variable costs per unit?

A) They will decrease as production increases within the relevant range.
B) They will increase as production decreases within the relevant range.
C) They will remain the same as production levels change within the relevant range.
D) They will decrease as production decreases within the relevant range.
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30
In the equation y = vx + f, the x represents the volume of activity.
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31
For most businesses, annual straight-line depreciation expense on the company's building is what type of cost?

A) Variable
B) Fixed
C) Mixed
D) Step
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32
Within the relevant range, which of the following statements is TRUE with respect to fixed costs per unit?

A) They will increase as production increases.
B) They will decrease as production decreases.
C) They will increase as production decreases.
D) They will remain the same as production levels change.
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33
Direct materials is an example of what type of cost?

A) Conversion cost
B) Fixed cost
C) Mixed cost
D) Variable cost
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34
The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.
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35
Selected financial data for Flash Corporation follows for a production level of 100,000 units:
Selected financial data for Flash Corporation follows for a production level of 100,000 units:   A. Calculate the variable cost per unit. B. If Flash Corporation makes 80,000 units, calculate the fixed cost per unit. C. If Flash Corporation makes 150,000 units, calculate the total variable costs. D. If Flash Corporation makes 200,000 units, calculate the total costs.
A. Calculate the variable cost per unit.
B. If Flash Corporation makes 80,000 units, calculate the fixed cost per unit.
C. If Flash Corporation makes 150,000 units, calculate the total variable costs.
D. If Flash Corporation makes 200,000 units, calculate the total costs.
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36
Which of the following is a characteristic of a variable cost?

A) Variable costs fluctuate in total with production and sales.
B) Variable costs are fixed in total.
C) Variable costs do not change in total over any range.
D) Variable costs per unit change with changes in volume.
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37
The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.
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38
Jensen Ltd. reports the following information for September:
Jensen Ltd. reports the following information for September:   Required: If sales double in October, what is the projected operating income?
Required:
If sales double in October, what is the projected operating income?
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39
Which of the following statements is TRUE with respect to total variable costs?

A) They will remain the same as production levels change within the relevant range.
B) They will decrease as production increases within the relevant range.
C) They will decrease as production decreases within the relevant range.
D) They will increase as production decreases within the relevant range.
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40
The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed. The following chart shows three different costs: Cost A, Cost B, Cost C. For each cost, the chart shows the total cost and cost per unit at two different volumes within the same relevant range. Based on this information, identify each cost as fixed, variable or mixed.
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41
Which of the following cost behaviours cannot be accurately represented by a single straight line?

A) Step costs
B) Mixed costs
C) Fixed costs
D) Variable costs
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42
At any given volume, average fixed costs must equal average variable costs.
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43
The equation for total fixed costs is

A) y = vx - f.
B) y = vx + f.
C) y = f.
D) f = vx + y.
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44
If production increases by 15%, how will total variable costs likely react?

A) Increase by 7.5%
B) Increase by 15%
C) Decrease by 15%
D) Remain the same
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45
Total variable costs can be expressed as y = vx, where y = total variable cost, v= variable cost per unit of activity, and x = volume of activity.
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46
Step costs are fixed over small range of activity and then jump up to a new fixed level with moderate changes in volume.
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47
Which of the following would be considered a committed fixed cost?

A) Research and Development
B) Depreciation
C) Office holiday party
D) Advertising
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48
The relevant range is the band of volume where total fixed and variable costs remain constant.
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49
Management has little or no control over

A) committed fixed costs.
B) discretionary fixed costs.
C) all fixed costs.
D) variable costs.
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50
Total mixed costs can be expressed as y = vx, where y = total variable cost, v= variable cost per unit of activity, and x = volume of activity.
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51
An equation of a line for all costs is

A) y = vx - f.
B) y = fx + v.
C) y = f.
D) y = vx + f
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52
The relevant range is the band of volume where total fixed and variable costs per unit remain constant.
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53
Total mixed costs can be expressed as a combination of the variable and fixed cost equations.
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54
A bank that replaces mailing monthly bank statements to customers with electronic statements would have an increase in variable costs and a decrease in fixed costs.
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55
Managers often approximate curvilinear costs and step costs as mixed costs.
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56
An equation of a line for total mixed costs is

A) y = vx - f.
B) y = vx + f.
C) f = vx -y.
D) f = vx + y.
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57
When predicting costs at different volumes, managers should consider which of the following?

A) The relevant range of the cost
B) The type of cost behaviour
C) Neither of the above
D) Both of the above
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58
Total fixed costs can be expressed as y = vx, where y = total variable cost, v= variable cost per unit of activity, and x = volume of activity.
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59
Which of the following would be considered a discretionary fixed cost?

A) Property taxes and insurance
B) Depreciation
C) Employees wages
D) Advertising
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60
The equation for a straight line is y = vx + f.
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61
If a company's overhead cost equation is y = $9.90x + $120,014. The "x" is

A) total overhead costs.
B) total fixed costs.
C) the cost driver in units.
D) the variable costs.
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62
The following graphs indicate which type of cost behaviour? <strong>The following graphs indicate which type of cost behaviour?  </strong> A) Curvilinear B) Fixed C) Step D) Variable

A) Curvilinear
B) Fixed
C) Step
D) Variable
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63
In the equation: y = vx + f, what term represents the total variable cost component?

A) f
B) v
C) y
D) vx
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64
Total fixed costs for Excelsior Corporation are $600,000. Total costs, both fixed and variable, are $750,000 if 125,000 units are produced. The fixed cost per unit at 300,000 units would be

A) $6.00/unit.
B) $0.50/unit.
C) $4.80/unit.
D) $2.00/unit.
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65
The following graph indicates which type of cost behaviour? <strong>The following graph indicates which type of cost behaviour?  </strong> A) Fixed B) Mixed C) Step D) Variable

A) Fixed
B) Mixed
C) Step
D) Variable
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66
In the equation y = $9.90x + $120,014, "x" represents

A) total fixed costs.
B) number of units produced.
C) total overhead costs.
D) total variable costs.
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67
Total fixed costs for Yellow Boats Inc. are $100,000. Total costs, both fixed and variable, are $500,000 if 125,000 units are produced. The total variable costs at a level of 200,000 units would be

A) $640,000.
B) $160,000
C) $800,000.
D) $312,000.
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68
The representation for fixed cost per unit of activity is

A) vx divided by v.
B) vx divided by y.
C) f divided by x.
D) y divided by x.
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69
Total costs for Watson & Company at 100,000 units are $350,000, while total fixed costs are $150,000. The total variable costs at a level of 200,000 units would be

A) $700,000.
B) $175,000.
C) $400,000.
D) $300,000.
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70
YouCall offers a calling plan that charges $2.00 per month plus $0.05 per minute of call time. Under this plan, what is your monthly cost if you talk for a total of 100 minutes?

A) $7.00
B) $5.00
C) $3.00
D) $2.00
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71
The representation for total variable costs is

A) vx.
B) vx + f.
C) vx - f.
D) y = vx.
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72
In the equation y = $9.90x + $120,014, "y" represents

A) total fixed costs.
B) variable costs/unit.
C) total overhead costs.
D) total variable costs.
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73
In the equation y = $9.90x + $120,014

A) $120,014 are the total variable costs.
B) $120,014 are the total fixed costs.
C) $120,014 are the total costs.
D) $120,014 are the total overhead costs.
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74
In the equation: y = vx + f, what term represents the fixed cost component?

A) f
B) v
C) y
D) vx
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75
Total fixed costs for Herman Enterprises are $200,000. Total costs, both fixed and variable, are $550,000 if 100,000 units are produced. The variable cost per unit is

A) $2.00/unit.
B) $7.50/unit.
C) $3.50/unit.
D) $5.50/unit.
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76
Total fixed costs for Threads Company are $80,000. Total costs, both fixed and variable, are $170,000 if 125,000 units are produced. The fixed cost per unit at 100,000 units would be

A) $1.70/unit.
B) $0.90/unit.
C) $2.50/unit.
D) $0.80/unit.
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77
If 125,000 units are produced, total costs are $380,000. Total fixed costs for White Sails, Inc. are $180,000. The variable cost per unit is

A) $4.48/unit.
B) $1.60/unit.
C) $3.04/unit.
D) $1.44/unit.
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78
In the equation: y = vx + f, what variable represents the volume of activity? (Assume v represents the variable cost per unit of activity.)

A) x
B) v
C) y
D) vx
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79
In the equation: y = vx + f, what term represents the total cost?

A) f
B) v
C) y
D) vx
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80
In the equation: y = vx + f, what term represents the variable cost per unit of activity? (Assume x represents the volume of activity.)

A) f
B) v
C) y
D) vx
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