Question: The following data have been collected for four different cost items. Cost Item Cost at 100 units produced Cost at 140 units produced W $8,000

The following data have been collected for four different cost items.

Cost Item Cost at 100 units produced Cost at 140 units produced
W $8,000 $10,560
X $5,000 $5,000
Y $6,500 $9,100
Z $6,700 $8,580

Classify each of these cost items by its cost behavior with respect to units produced.

-A.B.C.

W

-A.B.C.

X

-A.B.C.

Y

-A.B.C.

Z

A.

Variable

B.

Fixed

C.

Mixed

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