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Which of the following describes the behavior of the fixed cost per a deases with increasing production decreases with decreasing production eres sant with changes in production are 75% of sales and operating income is $50,000. The operating over Bemer's sales are $400.00, variables a 25 b. 75 20 th of the year. 3.000 desks were 34. Strait Co manufactures office furniture. During the most productive month of the year, 300 manufactured at a total cost of $59.000. In the math of low o duction, the company made 1.125 desks at a co $38,000. Using the high-low method of cost estimation, total fixed costs are a. $21,000 b. $25,400 c. S42,000 d. $13,000 35. A cost that has characteristics of both a variable cost and a fixed cost is called a a variable fixed cost b. mixed cost c. discretionary cost d. sunk cost 36. Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to determine Smithson's fixed costs per month. Do not round your intermediate calculations. Cost $52,200 75,000 57,000 64,000 Machine Hours 20.000 29.000 22,000 24,500 January February March April a. $1,533 b. $2,530 c. $22,800 d. $50,600