Understanding cost behavior is important. Select the graph for Williams Company that matches each description given. The vertical (or y) axes represent total dollars and the horizontal (or x) axes represent activity for a year. Letters may be used more than once, and not all letters need to be used.

i. Supervisors’ salaries where one supervisor is required for every 75 workers.

ii. Cost of direct materials used to produce tires.

iii. Cost for water. Fee is $40 up to 60 acre feet per month; a rate of $2 per acre foot is used thereafter.

iv. Straight-line depreciation for the period.

v. Salaries of sales representatives: Each receives a $1,400 fee per month plus 10% commission on sales.

vi. Lease of equipment: Fixed $1,800 for first 100 machine hours; $2 per hour for next 500 hours; $1.20 per hour above 600 hours.

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A. F. B. G. C. H. D. E.