lythe Company would like to classify the following costs according to their cost behaviour:

July August Sales in units 1,600 1,700 Cost A $35,000 $36,000 Cost B $16,000 $17,000 Cost C $67,500 $67,500

Which of the following classifications best describes the behaviour of Cost B?

Select one:

a. Opportunity Cost

b. Mixed

c. Sunk Cost

d. Fixed

e. Variable