Classifying Cost Behavior $(1)$

$(5)$

$(9)$

$(6)$

$(10)$

$(7)$

$(11)$

$(4)$

$(8)$

$(12)$

Using the drop$-$down box next to each cost description below, select the number to the graph that best depicts the cost behavior pattern.

For each of the graphs displayed below, select the most appropriate cost behavior pattern where the lines represent the cost behavior pattern, the vertical axis represents total costs, the horizontal axis represents total volume, and the dots represent actual costs. Each pattern may be used more than once.

$14-14$ graphs

Using the drop$-$down box next to each cost description below, select the number to the graph that best depicts the cost behavior pattern.

a$.$ An online movie streaming site where a flat fee is charged per month for standard

Answer $1$

movies and an additional $$3$ fee is charged for each premium movie.

b$.$ Total selling and administrative costs

Answer $2$

c$.$ Total labor costs when employees are paid per unit produced

Answer $3$

d$.$ Total overtime premium paid production employees

Answer $4$

e$.$ Average total cost per unit

Answer $5$

f$.$ Salaries of supervisors when each one can supervise a maximum of $10$ employees

Answer $6$

g$.$ Total idle time costs when employee are paid for a minimum $40-$hour week

Answer $7$

h$.$ Materials costs per unit

Answer $8$

i$.$ Total sales commissions.

Answer $9$

j$.$ Electric power consumption in a restaurant

Answer $10$

k$.$ Total costs when high volumes of production require the use of overtime

Answer $11$

and obsolete equipment

l$.$ A realistic linear approximation of actual costs

Answer $12$

m$.$ A linear cost estimation valid only within the relevant range

Answer $13$