Designate the best answer for each of the following questions:

Variable costs, as activity increases, will: a. increase per unit. b. increase in total. c. remain constant per unit. d. increase per unit and in total.

A cost that increases in total, but not proportionately with increases in the activity level, is a: a. fixed cost. b. variable cost. c. variable cost with an unusual behavior pattern. d. mixed cost.

Given the following costs for Harper Company, classify each cost as variable, fixed, or mixed. Total Cost at 4,000 Units 6,000 Units Cost A $12,300 $16,650 Cost B 17,200 25,800 Cost C 13,000 13,000 a. Cost A and Cost B are variable; Cost C is fixed. b. Cost A is variable; Cost B is mixed; Cost C is fixed. c. Cost A and Cost B are mixed; Cost C is fixed. d. Cost A is mixed; Cost B is variable; Cost C is fixed.

Given the following data, compute equivalent units of production for conversion costs: Beginning Work in Process4,000 units, 40% complete Units Started into Production40,000 units Ending Work in Process3,000 units, 20% complete. a. 39,000. b. 41,600. c. 42,200. d. 43,000.