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For each of the following costs, identify the cost graph that best describes its cost behavior as the number of units produced and sold increases:

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For each of the following costs, identify the cost graph that best describes its cost behavior as the number of units produced and sold increases:

(a)

Sales commissions of $5,000 plus $.05 for each item sold.

(b)

Rent on warehouse of $10,000 per month.

(c)

Insurance costs of $2,500 per month.

(d)

Per-unit cost of direct labor.

(e)

Total salaries of quality control supervisors. One supervisor must be added for each additional work shift.

(f)

Total employer pension costs of $.30 per direct labor hour.

(g)

Per-unit straight-line depreciation costs.

(h)

Per-unit cost of direct materials.

(i)

Total direct materials cost.

(j)

Electricity costs of $5,000 per month plus $.0004 per kilowatt-hour.

(k)

Per-unit cost of plant superintendent's salary.

(l)

Per-unit cost of direct labor.

(m)

Repairs and maintenance costs of $3,000 for each 2,000 hours of factory machine usage.

(n)

Total direct labor cost.

(o)

Straight-line depreciation on factory equipment.

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