The Following Graphs Represent Cost Behaviors That a Company Might

The following graphs represent cost behaviors that a company might

have:
Required:
For each of the following items, identify the graph that best illustrates the cost behavior:
_____1. Supervisors' salaries where one supervisor is required for every 800 workers.
_____2. Cost of direct materials used to produce bicycles is $2.40.
_____3. Cost of inventory purchased which cost $2.00 per unit for the first 1,000 units purchased; the
next 300 units
can be purchased at a per unit price of $1.90; any units purchased above 1,3500 cost $2.07 per unit.
_____4. Straight-line depreciation.
______5. Salaries of sales people where they receive a $1,000 flat fee per month plus a 4% commission
of sales.
______6. Lease of factory equipment with a fixed minimum payment of $1,000 for up to 400 machine
hours used,
plus $3 per hour up to 400 additional hours used, then a flat fee of $2,200plus $1.50 per hour for above 800 hours.
______7. Cost for water where the fee is $50 for using up to 100 acre feet per month, and then a $2 per
acre foot
used thereafter.
______8. Wages of delivery drivers where each driver can make 30 deliveries in one eight hour shift.