36. The three most common cost behavior classifications are

A.fixed costs, variable costs, and mixed costs

B.variable costs, sunk costs, and opportunity costs

C.variable costs, period costs, and differential costs

D.variable costs, product costs, and sunk costs

37. Which of the following costs is a mixed cost?

A. electricity costs of $3 per kilowatt-hour

B. straight-line depreciation on factory equipment

C. rental costs of $10,000 per month plus $0.30 per machine hour of use

D. salary of a factory supervisor

38. Given the following cost data, what type of cost is shown?

Total Cost Number of units

$20 1

$40 2

$60 3

$80 4

A. variable cost

B. period cost

C. fixed cost

D. mixed cost

39. If sales are $820,000, variable costs are 55% of sales, and operating income is $260,000, what is the contribution margin ratio?

A. 55% B. 32% C. 62% D. 45%

40.If fixed costs are $1,200,000, the unit selling price is $240, and the unit variable costs are $110, what is the amount of sales required to realize an operating income of $200,000?

A. 12,000 units

B. 5,833 units

C. 10,769 units

D. 9,231 unit