: Fill in Blank (answer can be used more than once)(Actual rate, Allocation base, CM, Conversion, Fixed cost, Incremental analysis, Job-order costing, Opportunity cost, Period, POHR, Prime, Process costing, Product, Sunk. Variable cost,)

Crestline Books sells the book through agents who are paid a commission on each book sold. The company would classify these commissions as a __________ cost. In terms of cost behavior, commissions would be classified as a _____________ cost.

Several hundred copies of the book were left over from the previous edition and are stored in a warehouse. The amount invested in these books would be called a _____________ cost.

Costs can often be classified in several ways. For example, Crestline Books pays $4,000 rent each month on the building that houses its printing press. The rent would be part of manufacturing overhead. In terms of cost behavior, it would be classified as a ____________ cost. The rent can also be classified as a _____________ cost.

Long Companys variables expenses are 60% of sales. A $1,200 increase in the companys fixed expenses will

increase the break-even point in sales by $ ____________.