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. Monthly gas bill for the restaurant's delivery vehicles; cost of gas is constant at $3.10 per gallon
b. Monthly factory equipment depreciation, straight-line method is used
c. Monthly electric cost for a florist; $30 base monthly fee plus $.005 per kilowatt used
d. Total salary costs for an office; managers are paid a salary and the other workers are paid by the hour
e. Oil disposal fees for an automotive maintenance company. The oil disposal fee is based on two components: a $100 base fee plus a usage fee (to encourage reduction of waste):
Up to 10 barrels........... $10 per barrel
11-25 barrels................ $12 per barrel
More than 26 barrels.... $16 per barrel
f. Monthly cell phone expense for a mobile grooming business; the cell phones are billed at a rate of $50 for unlimited voice and text for each cell phone
g. Monthly copier costs; the lease is $350 per month with a fee of $0.02 per copy for any copies over 100,000 copies in that month
h. Wood costs for a chair manufacturer; the cost of direct materials per chair is $8.40
i. Customer service representatives are paid $13.25 per hour
j. Monthly vehicle lease costs for a company that pays $280 month plus $.11 per mile for any miles driven over 1,500 per month

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