In the graph below, which depicts the relationship between units produced and unit cost, the dotted line depicts which type of cost per unit? A. Variable cost B. Fixed cost C. Mixed cost D. Semi-variable costs E. None of the above 2.5 points

QUESTION 31 Builder Construction Company has the following information regarding a mixed cost: Month Equipment Hours Used Total Cost Utility Fees January 22,000 $38,000 February 24,000 $42,000 March 15,000 $32,000 April 12,000 $30,000 May 16,500 $35,000 June 17,000 $35,500 The estimated fixed cost per month using the High-Low method is: A. $10,500 B. $18,000 C. $20,400 D. $22,000 E. None of the above 2.5 points

QUESTION 32 For a manufacturing company, product costs include all of the following except: A. indirect material costs. B. warehousing costs of finished goods. C. direct labor costs. D. All of these are product costs. E. None of the above 2.5 points

QUESTION 33 Some costs that possibly could be traced directly to cost objects are nonetheless classified as indirect costs because: A. Such costs cannot be traced to objects in a cost-effective manner. B. Such practice results in a more accurate accumulated cost for the object. C. Generally accepted accounting principles require some costs to be treated as indirect. D. All of the answers are correct. E. None of the above 2.5 points

QUESTION 34 The following items appear for Rudy Company: Variable cost of goods sold $300,000 Fixed cost of goods sold $500,000 Sales $2,000,000 Variable selling, general, and administrative expenses $200,000 Fixed selling, general and administrative expenses $400,000 What is the contribution margin? A. $1,000,000 B. $1,500,000 C. $600,000 D. $1,100,000 E. None of the above