Complete the following statements.

$($i$.)$ A $\_\_\_\_\_\_\_\_\_\_$ is a unit of product or service in relation to which costs are

ascertained.

$($ii$.)$ A $\_\_\_\_\_\_\_\_\_\_$ cost is an expenditure which can be economically identified

with and specifically measured in respect to a relevant cost object.

$($iii$.)\_\_\_\_\_\_\_\_\_\_$ cost is the total cost of direct material, direct labour and direct

expenses.

$($iv$)$ An $\_\_\_\_\_\_\_\_\_\_$ or $\_\_\_\_\_\_\_\_\_\_$ cost is an expenditure on labour, materials or

services which cannot be economically identified with a specific saleable cost unit.

$($v$)$ Acost $\_\_\_\_\_\_\_\_\_\_$ is a production or service location, function, activity or item

of equipment for which costs are accumulated.

$($vi$)$ A $\_\_\_\_\_\_\_\_\_\_$ cost is a cost which is incurred for an accounting period and

which tends to be unaffected by fluctuations in the levels of activity.

$($vii$)$ A $\_\_\_\_\_\_\_\_\_\_$ cost is a cost which changes in total in relation to the level of

output.

$($viii$)$ An example of a fixed cost is $\_\_\_\_\_\_\_\_\_\_.$

$($ix$)$ An example of a variable cost is $\_\_\_\_\_\_\_\_\_\_.$

$($x$)$ An example of a semi$-$fixed$/$semi$-$variable cost is $\_\_\_\_\_\_\_\_\_\_.$