23. ABC Company incurred $200,000 cost in May when production was 100,000 units. The cost was $300,000 in June when production was 150,000 units. Production for both months is within the cost behavior relevant range. This cost is an example of a: a. Mixed cost b. Fixed cost c. Variable cost d. Relevant cost 24. Job order costing would be used by a company that: a. restores antique automobiles to customer specification b. manufactures toys in a continuous production process. c. mass produces agricultural chemicals. d. all of the above would use job order costing. 25. Which of the following types of cost is never relevant to a management decision? a. Incremental variable costs b Incremental fixed costs C. Sunk costs d. Avoidable costs