23. Suppose your cell phone company offers a plan under which you pay $25 per month for unlimited minutes. This is an example of a

Group of answer choices

Mixed cost

Variable cost

Fixed cost

Step cost

24. A 10 percent increase in sales volume will result in a (mark all that apply)

Group of answer choices

A. 10 percent increase in unit variable cost.

B. 10 percent decrease in unit variable cost.

C. 10 percent decrease in total variable cost.

D. No change in unit variable cost

E. No change in total variable cost

F. 10 percent increase in total variable cost.

25. When do inventoriable costs become expenses?

Group of answer choices

A. When the manufacturing process begins

B. When the revenue recognition requirements have been met

C. They are not expensed ever

D. When direct materials are purchased

E. When the customer pays for the order

F. When the manufacturing process is completed

G. It is up to the discretion of the firm

26. Dana owns her own real estate agency. She has been working hard to increase her client base. She offers the most comprehensive advertising campaign in the city and it has been paying off by the steady increase in the number of listings over the last several months. However, Dana is concerned that her extensive cost for advertising is eating into her profits. It is difficult to determine how much she spends on advertising for each listing because some of her advertising sources are fixed amounts each month and others are more variable in nature. She would like to analyze the following information to determine how her advertising costs behave based on the number of listings.

Month	Number of Listings	Advertising Cost
March	22	$15,280
April	26	17,640
May	35	23,145
June	42	27,205
July	48	30,565
August	51	32,485
September	50	31,835
October	56	36,020
November	54	34,920

Using regression analysis, what is the highest variable cost per listing you associate with a 95% confidence interval?