Managers influence cost behavior through their a technology decisions b. product and service decisions capacity decisions only A and B A, B and C d. e. 2. One of the following costs is an example of a discretionary fixed cost. research and development costs b. investment in the factory c. electricity costs d. investment in production equipment raw material purchases e. Learning Objective 2 8. In the cost function equation Y-F+VX, V represents the b. total cost at the X level of activity fixed cost at the Y level of activity variable cost at the Flevel of activity variable cost per unit of activity X 4 In the cost function equation Y-F-VX, F represents the a. b. slope dependent variable intercept independent variable d