Consider the following cost data for the cost object, number of machine setups. Each set of costs (A and B is from a different type of manufacturing operation and represents the cost behavior for the cost of that companys machine setups.

Number of Machine Setups Cost A Cost B

0 $ 0 $80

10 20 80

20 40 80

30 60 160

40 80 160

50 100 160

Cost A is best described as

a. Fixed

b. Variable

c. Mixed

d. Direct

Cost B is best described as

a. Fixed

b. Variable

c. Mixed

d. Step-wise