11. In an activity-based costing system, direct materials used would typically be classified as a:

A. unit -level cost.

B. batch-level cost.

C. product-sustaining cost.

D. facility-level cost.

E. matrix-level cost.

12. Which of the following tasks is not normally associated with an activity-based costing system?

A. Calculation of pool rates.

B. Identification of cost pools.

C. Preparation of allocation matrices

D. Identification of cost drivers.

E. Assignment of cost to products.

13. Which of the following costs changes in direct proportion to a change in the activity level?

A. Variable cost.

B. Fixed cost.

C. Semi variable cost.

D. Step-variable cost.

E. Step-fixed cost.

14. A company observed a decrease in the cost per unit. All other things being equal, which of the following is most likely true?

A. The company is studying a variable cost, and total volume has increased.

B. The company is studying a variable cost, and total volume has decreased.

C. The company is studying a fixed cost, and total volume has increased.

D. The company is studying a fixed cost, and total volume has decreased.

E. The company is studying a fixed cost, and total volume has remained constant.

15. When graphed, a typical fixed cost appears as:

A. a horizontal line.

B. a vertical line.

C. a u-shaped line.

D. a diagonal line that slopes downward to the right.

E. a diagonal line that slopes upward to the right.

16. Straight-line depreciation is a typical example of a:

A. variable cost.

B. step-variable cost.

D. mixed cost.

C. fixed cost.

E. curvilinear cost.

17. Costs that remain the same over a wide range of activity, but jump to a different amount outside that range, are known as:

A. step-fixed costs.

B. step-variable costs.

C. semi variable costs.

D. curvilinear costs.

E. mixed costs.