For each statement, pick the matching statement:

A = Fixed Cost B = Mixed Cost C = Variable Cost

Expense X = Expense Y = Expense Z = Expense A = Expense B = Expense C =

Topic: Cost Behaviour Cost behaviour refers to how a cost will react or change with changes in business activity levels. The total product cost for three expenses and a per unit cost for another three expenses is shown for two different production volumes. By comparing the two costs for each expense determine the type of expense. Production Volume 10,000 11,000 Total Product Costs Expense X 15,000 16,500 Expense Y 15,000 15,000 Expense Z 15,000 16,000 Product Unit Costs Expense A 2.45 2.45 Expense B 3.00 2.86 Expense C 3.00 2.73