Question 10 A cost that changes in total proportionately to changes in volume of activity is a(n): Differential cost. Fixed cost. O Incremental cost. O Variable cost. O Product cost. Question 11 An important tool in predicting the volume of activity, the costs to be incurred, the sales to be earned, and the profit to be received is: O Target income analysis. O Cost-volume-profit analysis. w O Least-squares regression of costs. O Variance analysis. O Process costing