In the graphs shown, assume that unit costs for Butcher Company are measured on the vertical axis while the horizontal axis measures production volume.

Required:
Indicate the graph that best describes the cost-volume relationship in the following situations (a graph may be used more than once). (Hint: The emphasis is placed on unit cost, not total cost.)
a.
b.
Depreciation is calculated on a units-of-production basis.
For a fixed fee, a service maintenance company provides a specific number of hours of repair work. When more hours of repair work are needed, Butcher has agreed to pay a stated fee per hour.
One component of each finished unit requires two hours of direct labor costing $10 per hour.
. Depreciation is caiculated on a straight-line basis.

e. Salaries of inspection personnel: each earning $1,000 per period and having a span of control of 100 units.
Discounts are not available on material purchased unless the company purchases 1,000 gallons or more per period; increasing discounts are available for each additional 500 gallons purchased.
Butcher has a limited number of Department B workers so that when production exceeds a specified number of units per period, these laborers must work in excess of 40 hours per week and be paid time and one-half.

h. In its effort to stimulate employment in the region, the Chamber of Commerce has leased the building to Butcher Company under the following conditions: a $12,000 minimum rent covering production up to 2,000 labor-hours; if production exceeds that level per period, there is no rent charge.
i. The present supplier of disposable molds has a limited capacity. When production capacity exceeds a specified number of units, a more expensive mold supplier must be used.
j. Butcher has agreed to pay a certain fee for each plastic container used for each finished product. After a specified number of products are manufactured each period, there will be no charge for any container used since the supplier believes that advertising for the containers will be sufficient to warrant this arrangement.
k. Containers in which the product is packaged can be purchased according to the following price schedule:

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