11. Spirit Air is considering a new flight between Baton Rouge and Tampa. The average t \$400. The fixed costs for the flight, which include crew salaries, operating costs, and aircrift depreciation, total $32,000. Variable costs per passenger total $75. The break-even number of passengers per tlight is A. 80 B. 427 C. 98 D. 5 12. Costs that remain constant in total dollar amount as the level of activity changes are called: A. Product costs B. Vanable Costs C. Fixed Costs D. Mixed Costs 13. Which of the following describes the behavior of a variable cost per unit? A. It varies in decreasing proportion with changes in the activity level. B. It varies in increasing proportion with changes in the activity level. C. It varies in direct proportion with the activity level. D. It remains constant with changes in the activity level