97. Three different divisions of a footwear manufacturing company are estimating oosts for their human resources departments. Each division has a cost structure that is different from the other divisions' and those structures are represented by the following cost behaviour patterns (A, B and C). Number of $120 118 123 124 119 $118 180 245 296 360 25 50 100 125 200 75 100 Which cost is best desoribed as fixed? a) Cost A b) Cost B c)Cost C d)Cost B and Cost C Answer: tb Difficulty: Easy Learning Objective: Describe the different types of cost behaviour CPA: Management Accounting/Problem-Solving and Decision-Making difflerent divislons of a footwear manufacturing company are estimating costs for their human resources departments. Each division has a cost structure that is different from the other divisions' and those structures are represented by the following oost behaviour patterns (A, B and C). Number of 50 75 100 Which oost is best described as variable? 50 100 125 200 $120 118 123 124 119 $118 180 245 360 a) Cost A b) Cost B c)Cost C d)Cost A and Cost C Answer: a Difficulity: Easy CPA: Management Cenrning objectlve: Describe the iferent types of cost behaviour