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Match each of the costs described below to the appropriate cost behavior Exercise 1 (Cost Classification) pattern shown in the graphs (a) through (1). 1.

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Match each of the costs described below to the appropriate cost behavior Exercise 1 (Cost Classification) pattern shown in the graphs (a) through (1). 1. The cost of lumber used in the manufacture of wooden kitchen tables. 2. The cost of order-fillers in a warehouse. When demand increases, the number of order-fillers is increased, and when demand falls off, the number of order-fillers is decreased. 3. The salary of the quality control inspector in the plant, who inspects each batch of products. 4. The cost water and sewer service to the manufacturing plant. The local municipality charges a fixed rate per gallon for usage up to 10,000 gallons, and a higher charge per gallon for usage above that point. 5. The cost of an Internet connection, which is P1,200.00 per month. 6. The cost of an Internet connection, which is P550.00 per month plus P20 per hour of usage above 10 hours' usage. 7. The cost for making copies of a given document at a printing ship that reduces the per-copy charge for customers who make more than 100 copies of the document. 8. The total cost of manuf ing of the camera. 9. To discourage excess usage and to level the demand, especially in peak load times, the local electric utility increases the per-kilowatt-hour charge for each additional 5,000 kilowatt-hours' usage. 10. The rental charge for a clothing store in the Sun Valley Mall is a fixed charge of P1,000 per month plus 2 percent of gross sales receipts. 11. The cost of repair for a machine used in manufacturing. 12. The rental charge for a shoe store in the Sun Valley Mall is 6 per cent of month. gross sales receipts, up to a maximum of P3,000 per new camera, over the entire life cycle 31 31 32 82 Chapter 3 (c) (b) (k) (1) (1) ()

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