Identify cost behavior terms Complete the following statements with one of the terms listed here. You may use a term more than once, and some terms may not be used at all.

Account analysis, Fixed cost(s), Regression analysis,Average cost per unit, High-low method, Step cost(s), Committed fixed costs,Mixed cost(s),Total cost(s),Curvilinear cost(s),R-squared, Variable cost(s).

a. An s-shaped line would represent a ________.

b. The cost equation resulting from using is described as the line of best fit.

c. ________ is a methodfor determining cost behavior that is based on a managers judgment.

d. The vertical intercept of the ________ line is zero.

e. ________ are a type of cost behavior that is fixed over a small range of activity and then jumps to a different fixed level with moderate changes in volume.

f. The ________ value is referred to as the goodness-of-fit statistic.

g. As the activity level rises and falls, ________ remain constant in total.

h. ________ are fixed costs that management has little or no control over in the short run.

i. The total ________ line increases as the volume of activity increases, but the line does not begin at the origin.

j. ________ is the cost to produce a single unit of production as calculated by dividing the total cost by the total number of units produced.

k. The ________ uses two data points to arrive at a cost equation to describe a mixed cost.

l. The ________ per unit is inversely related to the volume of activity. m. ________ is equal to the sum of ________ plus ________.