28. A con that has chances of both variable cost and are cost is called the cost med dirinys nk.com 30. Which of the following milost alary of supervice electricity cows 8 pert-bou matalo 10.000 per month pha 50.30 per machine hour of die de factory out 3. Strait Canfictures office furniture. During the most productive of the year, 3.000 dedes were factured sol cost of $59,000. In the methodowe production the company made 1.125 delta cost of $3000. Lining the high-low method of contained 521,000 1.525.000 s. 2.000 13.00 32. As production creadost . h decrease cheme i de depending on the variable.com 3.3. Commar the balcon poltin sales dollar bother tom for volume in the other profili d. the difference between loved total aible con 34. Spielting price is the mess, finde 5235.000 w 10,000 How much will operating income change by 2.000 2.5150,000 derase 5175.000 5200,000 SI5,00 Increase Page 29. A cost that has characteristics of both a variable cost and a fixed cost is called a a. variable/fixed cost b. mixed cost c. discretionary cost d. sunk cost 30. Which of the following costs is a mixed cost? a. salary of a factory supervisor b. electricity costs of $3 per kilowatt-hour c. rental costs of $10,000 per month plus $0.30 per machine hour of use d. straight-line depreciation on factory equipment 31. Strait Co. manufactures office furniture. During the most productive month of the year, 3,000 desks were manufactured at a total cost of $59,000. In the month of lowest production the company made 1,125 desks at a cost of $38,000. Using the high-low method of cost estimation, total fixed costs are a. $21,000 b. S25,400 c. $42,000 d. $13,000 32. As production increases, the fixed cost per unit a. increases b. decreases c. remains the same d. either increases or decreases, depending on the variable costs 33. Contribution margin is a. the break-even point in sales dollars. b. another term for volume in the "cost-volume-profit" analysis c. profit d. the difference between sales revenue and total variable costs. 34. Spice Inc.'s unit selling price is $60, the unit variable costs are $35, fixed costs are $125,000, and current sales are 10,000 units. How much will operating income change if sales increase by 8,000 units? a. $150,000 decrease b. $175,000 increase c. $200,000 increase d. $150,000 increase