Identifying Cost Behavior. Mountainside Company is trying to identify the cost behavior of the three costs that follow. Cost information is provided for three months.

		Cost A	Cost B	Cost C
Month	Units Produced	Total Costs	Cost per Unit	Total Costs	Cost per Unit	Total Costs	Cost per Unit
1	1,500	$1,500	_____	$4,500	_____	$3,000	_____
2	3,000	1,500	_____	5,250	_____	6,000	_____
3	750	1,500	_____	3,750	_____	1,500	_____

Required:

1. Calculate the cost per unit, and then identify how the cost behaves for each of the three costs (fixed, variable, or mixed). Explain the reasoning for your answers.

1. How does identifying cost behavior patterns help managers?