The amount of output, at any given volume, at which the aggregate costs are changed if the volume of output is increased or decreased by one unit:

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Quizplus · Accepted Answer

Marginal costing refers to the calculation of costs at the margin, which is the change in total cost resulting from a change in the volume of output by one unit. This makes it the best choice for the given scenario. Regression analysis is a statistical technique used to analyze the relationship between variables, and while it may be used to assess cost behavior, it is not specific to changes in output. Variable and fixed costs refer to different types of costs, but neither is specific to changes in output.

The Amount of Output, at Any Given Volume, at Which