U ng work-in-process inventory between workstations e. Reworking the product to make it perfect. 25. Just-in-time processing a. is based on a just-in-case philosophy b. results in a push approach. minimizes inventory storage and waiting time. All of these e none of these 26. The change in total cost associated with each change in the quantity of the cost driver is a. Average cost. b. Controllable cost. Variable cost. Differential cost. e. Marginal cost 27. Which of the following tend to be the same in the short term since they cannot be changed, but are more likely to vary in the long term? a. Fixed costs. b. Variable costs. c. Mixed costs. d. Semivariable costs. 28. If the volume of production is increased over the relevant range, the cost per unit would be expected a. Decrease for fixed costs and remain unchanged for variable costs b. Romain unchanged for fixed costs and increase for variable costs c. Decrease for fixed costs and increase for variable costs. d. Increase for fixed costs and increase for variable costs e none of these 29. Which of the following pairs of cost estimation tools both use a slope and mercept? a. Regression and work measurement b. Learning curves and regression c. High-low and regression d. High-low and work measurement e none of these. 30. Burmer Co. has accumulated data to use in preparing its annual profit plan for the upcoming year. The cost behavior pattern of the maintenance costs must be determined. The accounting staff suggested that linear regression be employed to derive an equation for maintenance hours and costs. Data regarding the maintenance hours and costs for the last year and the results of the regression analysis are as follows: Maintenance Machine Hours Month