Select the graph that matches the numbered manufacturing cost data. Indicate by letter which graph best fits the situation or item described.

$($Click to view the graphs.$)$

intersection of the two axes. The graphs may be used more than once.

Annual depreciation of equipment, where the amount of depreciation charged is computed by the

machine$-$hours method.

Electricity bill $-$ a flat fixed charge, plus a variable cost after a certain number of kilowatt$-$hours are used,

in which the quantity of kilowatt$-$hours used varies proportionately with quantity of units produced.

City water bill, which is computed as follows:

First $1,000,000$ gallons or less $$1,000$ flat fee

Next $10,000$ gallons $$0\mathrm{.}003$ per gallon used

Next $10,000$ gallons $$0\mathrm{.}006$ per gallon used

Next $10,000$ gallons $$0\mathrm{.}009$ per gallon used

and so on and so on

The gallons of water used vary proportionately with the quantity of production output.

Cost of direct materials, where direct material cost per unit decreases with each pound of material used $($for

example, if $1$ pound is used, the cost is $$10$; if $2$ pounds are used, the cost is $$19\mathrm{.}98$; if $3$ pounds are used

the cost is $$29\mathrm{.}94),$ with a minimum cost per unit of $$9\mathrm{.}20.$

Annual depreciation of equipment, where the amount is computed by the straight$-$line method. When the

depreciation schedule was prepared, it was anticipated that the obsolescence factor would be greater than

the wear$-$and$-$tear factor.

Rent on a manufacturing plant donated by the city, where the agreement calls for a fixed$-$fee payment

unless $200,000$ labor$-$hours are worked, in which case no rent is paid.