ID: A Name: 8. Costs that remain constant in total dollar amount as the level of activity changes are called a. fixed costs b. mixed costs c. opportunity costs d variable costs Which of the following activity bases would be the most appropriate for gasoline costs of a delivery service, 39. such as United Postal Service? a. Number of trucks employed b. Number of miles driven c. Number of trucks in service d. Number of packages delivered 40 Costs that vary in total in direct proportion to changes in an activity level are called: a. fixed costs b. sunk costs c. variable costs d. differential costs 1. A cost that has characteristics of both a variable cost and a fixed cost is called a 4 a variable/fixed cost b. mixed cost c discretionary cost d. sunk cost 42, which ofthe following costs is a mixed cost? a. Salary of a factory supervisor b. Electricity costs of $2 per kilowatt-hour c. Rental costs of $5,000 per month plus $.30 per machine hour of use d Straight-line depreciation on factory equipment Which of the following statements is correct concerning variable and fixed costs? a 43. Both costs are constant when considered on a per unit basis. b. Variable costs vary in total and fixed costs are constant on a per unit basis. Fixed costs are constant in total and variable costs are constant on a per unit basis d. c. Variable costs are constant in total and fixed costs are constant on a per unit basis. 44. If sales are S820.000, variable costs are S8% of sales, and operating income is $260,000, what is the contribution margin ratio? a. 53.1% 42% c.62% d. 32% b