9. A cost that has both a fixed and variable component is called a:

Select one:

semi-variable cost.

discretionary cost.

step-fixed cost.

variable cost.

10. The relationship between cost and activity is called:

Select one:

cost analysis.

cost prediction.

cost behaviour.

cost approximation.

11. The firm's fixed costs are $100 000, variable cost per unit is $10 and selling price per unit is $30. The break-even point in units is

Select one:

10 000

3 333

5 000

20 000

12.

If the contribution margin is $10, the selling price per unit is $25 and the fixed costs are $45 000, what is the number of units that must be sold to break even?

Select one:

3 000

4 500

1 800

4 000