Following are a series of cost behavior graphs. The total cost is shown on the vertical (y) axis and the volume (activity) is shown on the horizontal (x) axis.

For each of the following situations, identify the graph that most closely represents the cost behavior pattern of the cost in that situation. Some graphs may be used more than once or not at all.
a. Customer service staff is paid $12.50 per hour
b. Depreciation on the company fleet of trucks (the units of production method is used with miles driven as the depreciation base)
c. Property taxes for a warehouse
d. Fuel costs for the delivery vehicles used by a local document delivery firm; assume the price per gallon is fixed at $3.10 per gallon
e. Utility costs for a production facility that is charged a fixed monthly charge of $250 by the local electrical co-op plus the following usage fees (implemented to encourage conservation):
Up to 10,000 kilowatts ...................................................................... $0.0020 per kilowatt
10,001-20,000 kilowatts ................................................................... $0.0025 per kilowatt
More than 20,000 kilowatts ............................................................... $0.0028 per kilowatt
f. Food costs for Meals on Wheels; the cost of direct materials (food) in each meal delivered is $3
g. Advertising costs for a grocery store; the store runs a four page color insert in the local newspaper once per week
h. Sales salary costs for a clothing store; each member of the sales staff is paid $400 per week plus 4% of net sales
i. Property insurance costs for an office building
j. Annual maintenance costs for the vans in a service fleet; each van is taken in for standard recommended maintenance each year. Each maintenance package is $200 per van per year.

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