7. What is the full absorption cost per unit? a. The same as full cost. b. The same as inventoriable cost. d. The sum of variable manufacturing cost and variable marketing and administrative cost. s. Which of the following statements regarding cost behavior within the relevant range is incorrect? a. Total fixed cost remains the same. b. Fixed cost per unit remains constant. c. Variable cost per unit remains constant. d. Semivariable cost is also called mixed cost. 9. Unit fixed cost: a. Is treated as variable cost when allocated to each unit. b. Can be used for decision making under any circumstances. c. Is misleading as the total fixed cost does not change. d. Both a and c. 10. A value income statement: a. Is developed for managerial decision making. b. Distinguishes between value-added and nonvalue-added activities. c. Is governmed by GAAP d. Both a and b. 11. Which of the following statements is correct? a. A cost object is any end to which a cost is assigned. b. A cost pool is the collection of costs to be assigned to the cost objects. c. A cost flow diagram is a diagram illustrating the cost allocation process. d. All of the above. 12. The annual operating expense of running a copy center is shared by the three departments that use its service: Human resource, Accounting, and Legal. Last year, the copy center incurred S30,000 while HR copied 20,000 pages, Accounting 30,000 pages, and Legal 50,000 pages. What was Accounting department's share of the copy center cost? a. $15,000 b. $6,000 c. $9,000 d. $7,500