P3-43 (book/static) Question Help Consider the following limited data: Average Test A staff meeting has been called at SportsLab, a drug-testing facility retained by several professional and college sports leagues and associations. The chief of testing, Dr. Hyde, has demanded an across-the-board increase in prices for a particular test because of the increased testing and precision that are now required. Requirement 1.The administrator of the laboratory has asked you to measure the mixed-cost behavior of this particular testing department and to prepare a short report she can present to Dr. Hyde. Procedures per Average Monthly Cost of Test Procedures Month 400 $ Monthly averages, 20X7 Monthly averages, 20X8 Monthly averages, 20X9 500 60,000 80,000 140,000 600 The first temptation may be to measure the cost behavior with the , using the cost and activity levels from 20X7 and 20X9 since they are the V If additional equipment and more expensive equipment have been acquired and more complex testing is commonplace to meet this new demand, then the past data V a relevant base for cost-behavior measurement