Chapter s Cost Behavior IS OBJ rcise 3.9 V able, Fixed, and Mixed Costs Classify the foo ng costs of activity inputs as variable, fixed, or mixed. Identify the activity and the a ed activity driver that allow you to define the cost behavior. For example, the resource input is cloth in a shirt." The activity would be "sewing shirts," the assum cost behavior variable," and the activity driver units produced." Prepare your answers in the following format: Activity Driver Cost Behavior Activity Units produced Variable Sewing shirts a. Flu vaccine materials in a factory b. Salaries, equipment, and materials used for moving c. Forms used to file insurance claims d. Salaries, forms, and postage associated with purchasing e. and postage for advertising circulars f Equipment, labor, and parts used to repair and maintain production equipment g. Power to operate sewing machines in a clothing factory h. Wooden cabinets enclosing audio speakers i. Advertising j. Sales commissions k. Fuel for a delivery van l. Depreciation on a warehouse m. Depreciation on a forklift used to move partially completed goods n. X-ray film used in the radiology department of a hospital o. Rental car provided for a client Exercise 3.10 Cost Behavior h Inc., barbeque Based on Ov found that its total annual overhead costs can be represented by the following formula: p cf 000 where Y eg number of smokers. Last year, SmokeCity j 13A Y