Variable costs are:

Multiple Choice

costs that change, in total, in direct proportion to changes in activity levels.

costs that remain constant no matter the activity level.

always irrelevant.

costs that are not worth the effort to trace to a specific cost object.

A cost object is:

Multiple Choice

an item for sale by a business.

an item to which it is not worth the effort of tracing costs.

an item to which managers must directly trace costs.

an item for which managers are trying to determine the cost.