A manufacturing company has four types of cost $($identified as A$,$ B$,$ C and D$).$ The total cost for each type at two different production levels is:

Total cost for Total cost for Cost

$100$ units $150$ units Type

Cost type P P

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

A $1,5002,250$ Variable

B $1,5001,500$ Fixed

C $2,0002,250$ Semi variable

D $3,2254,644$ Semi variable

Required:

Classify each of the above cost types as being usually fixed $($F$),$ variable $($V$)$ or semi$-$variable $($SV$)$