Understanding cost behavior is important. Select the graph for Williams Company that matches each description given. The vertical axes represent total dollars and the horizontal axes represent activity for a year. Letters may be used more than once, and not all letters need to be used.

View the graphs.

Corresponding

Graph

i$.$ Supervisors' salaries where one supervisor is required for every $75$ workers.

ii$.$ Cost of direct materials used to produce tires.

iii. Cost for water. Fee is $$40$ up to $60$ acre feet per month; a rate of $$2$ per acre foot is used thereafter.

iv$.$ Straight$-$line depreciation for the period.

v$.$ Salaries of sales representatives: Each receives a $$1,400$ fee per month plus $10\%$ commission on sales.

vi$.$ Lease of equipment: Fixed $$1,800$ for first $100$ machine hours; $$2$ per hour for next $500$ hours; $$1\mathrm{.}20$ per hour above $600$ hours.

Graphs

A

B

G

C

$$

D

E