Question 13 Behaviour of Cost (within the relevant range): A A. Total variable cost changes as activity level changes. B C. Total variable cost decreased as activity level decreased. D. Total variable cost increased as activity level increased. D B. Total variable cost remain the same as activity level changes. Question 14 The process of preparing a budget: B) promotes production automation BA) increases accounting efficiencies D) reduces overcapacity C) forces coordination and communication across business functions