The following data relate to activity and costs for two recent months:

Assuming that both activity levels are within the relevant range, calculate for December the:

• variable costs;

• fixed costs;

• semi-variable costs.

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November December Activity level in units 5,000 10,000 Variable costs 10,000 ? Fixed costs 30,000 ? Semi-variable costs 20,000 ? Total costs 60,000 75,000