11. The true statement about cost behavior is that: a. Variable costs are constant on a per-unit basis and are constant in total as activity changes b. Fixed costs change on a per-unit basis and are constant in total as activity changes c. Variable costs change on a per-unit basis and change in total as activity changes d. Fixed costs are constant on a per-unit basis and change in total as activity changes 12. Fixed costs are costs that: a. Vary inversely with changes in activity b. Vary directly with changes in activity c. Remain constant on a per-unit basis d. Increase on a per-unit basis as activity increases e. Remain constant as activity changes 13. Which of the following manufacturers would most likely use job-order costing? a. Microchip processors b. Gasoline refiners c. Fertilizer manufacturers d. Custom-furniture manufacturers