II: The cost of the depreciation of Applewhites plant machinery is considered a variable cost because

Applewhite uses an accelerated depreciation method for both book and income tax purposes.

why this statement is incorrect? is it because of the accelerated depreciation method? What if we use unit of production method?

plz give some clear explanation on third question

Just

because a cost changes over time (which is what using an accelerated depreciation method will

cause) does not mean that the cost is variable.

2-16 Applewhite Corporation, a manufacturing company, is analyzing its cost structure in a project to achieve some cost savings. Which of the following statements is/are correct? I. The cost of the direct materials in Applewhite's products is considered a variable cost. II. The cost of the depreciation of Applewhite's plant machinery is considered a variable cost because Applewhite uses an accelerated depreciation method for both book and income tax purposes. III. The cost of electricity for Applewhite's manufacturing facility is considered a fixed cost, even if the cost of the electricity has both variable and fixed components