Complete the following statements with one of the terms listed here. You may use a term more than once, and some terms may not be used at all.

a. The total ________ line increases as the volume of activity increases, but the line does not begin at the origin.
b. The slope of the total ________ line is the variable cost per unit of activity.
c. The ________ uses two data points to arrive at a cost equation to describe a mixed cost.
d. ________ is a method for determining cost behavior that is based on a manager€™s judgment.
e. ________ are a type of cost behavior that is fixed over a small range of activity and then jumps to a different fixed level with moderate changes in volume.
f. The ________ per unit is inversely related to the volume of activity.
g. An s- shaped line would represent a ________.
h. The ________ value is referred to as the €œgoodness- of- fit€ statistic.
i. As the activity level rises and falls, ________ remain constant in total.
j. ________ are fixed costs that management has little or no control over in the short run.
k. ________ is equal to the sum of ________ plus ________.
l. ________ is the cost to produce a single unit of production as calculated by dividing the total cost by the total number of units produced.
m. The cost equation resulting from using ________ is described as the €œline of bestfit.€

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R-square Step costs) Total costts) Fixed cost(s) Average cost per unit Committed fixed costs Account analysis Mixed costs) Variable cost(s) Curvilinear cost(s) Regression analysis High-low method