Exercise 18-5 Scatter diagram and measurement of cost behavior P1

Use the following information about unit sales and total cost of sales to prepare a scatter diagram. Draw a cost line that reflects the behavior displayed by this cost. Determine whether the cost is variable, step-wise, fixed, mixed, or curvilinear.

Period	Unit Sales	Cost of Sales		Period	Unit Sales	Costs of Sales
1	760	$590		9	580	$390
2	800	560		10	320	240
3	200	230		11	240	230
4	400	400		12	720	550
5	480	390		13	280	260
6	620	550		14	440	410
7	680	590		15	380	260
8	540	430