5) ar the d. Activity-based oosting diffiers from 4) As the coss-driver activity level increuses within the a. total fixed costs increase b. fixed costs per unit decrease e total variable costs decrease d. variable costs per unit decrease S) Mercy Hospital has total variablie costs of 80% of soals million per year. There are 70,000 estimuted pa- for nec even point expressed inm total revenue a $10 million b. $12.5 million c. $20 million d. $100 million total revenue? Ais an activity for which a sepurate measurement s a cost objective b. period cost c product cost d. cost accumulation system 7) The account analysis method estimates cose functions a by classifying cost accounts as variable, fixed or mnd b. using time-and-motion studies c. at a high cost, which is therefore seldom ased d. in a manner that cannot be usefully combined with 8) As the sales volume increases in the relevant rage variable costs a. do not change; increase , do not change; decrease c. increase; do not change d. decrease; do mot change 9) A lump sum amount of research and develapment plianmed or Se be identified as a a purely variable co b. discretionary fixed cost step cost d. mixed cast