Complete the following statements with one of the terms listed here. You may use a term more than once, and some terms may not be used at all.

a. The manager€™s judgment is used to determine the cost behaviour of various accounts when using the ____________ method of cost estimation.
b. _______ are always shown on the y-axis in cost equations graphs.
c. The _______ should not be used to predict total costs at various volumes unless it is strictly a/an _______.
d. As volume increases, _______ and _______ increase in total.
e. _______ are the result of previous management decisions and are not usually controlable in the short run.
f. _______ remain constant in total over a wide range of volume.
g. _______ remain constant in total over small ranges of activity.
h. Graphs of _______ always begin at the origin.
i. One of the disadvantages of the _______ is that it uses only two historical data points to determine the cost line and cost equation.
j. The €œgoodness-of-fit€ statistic is also known as the ____________.
k. _______ remain constant on a per unit basis.
l. All historical data points provided are used when performing a _______ to determine the cost equation.
m. As volume decreases, _______ and _______ increase on a per unit basis.

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R-square Average cost per unit Variable cost(s) Step cost(s) Committed fixed costs Curvilinear cost(s) Total cost(s) Account analysis Regression analysis Fixed cost(s) Mixed cost(s) High-low method