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60,000 units 90,000 units Cost A $75,000 $75,000 Cost B $120,000 $180,000 Cost C $65,000 $80,000 Total Costs $260,000 $335,000 Cost B is a _____

60,000 units 90,000 units
Cost A $75,000 $75,000
Cost B $120,000 $180,000
Cost C $65,000 $80,000
Total Costs $260,000 $335,000

Cost B is a _____ cost. Why?

A. Fixed

B. variable

C. Mixed

D. sunk

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