Taylor Corporation is analyzing the cost behavior of three cost items, A, B, and C, to budget for the upcoming year. Past trends have indicated the following dollars were spent at three different levels of output:

In establishing a budget for 14,000 units, Taylor should treat A, B, and C costs as:

a. Semivariable, fixed, and variable, respectively.

b. Variable, fixed, and variable, respectively.

c. Semivariable, semivariable, and semivariable, respectively.

d. Variable, semivariable, and semivariable, respectively.

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Unit Levels 12,000 15,000 10,000 A costs B costs C costs $25,000 $29,000 15,000 18,000 $35,000 10,000 15,000 15,000 22,500