Taylor Corporation is analyzing the cost behavior of three cost items, A, B, and C, to budget for the upcoming year. Past trends have indicated the following dollars were spent at three different levels of output: Unit Levels Unit Levels Unit Levels 10,000 12,000 15,000 A costs $29,000 $35,000 B costs $25,000 10,000 15,000 15,000 15,000 C costs 18,000 22,500 In establishing a budget for 14,000 units, Taylor should treat A, B, and C costs as: O a. semivariable, fixed, and variable, respectively. Ob. variable, semivariable, and semivariable, respectively. O variable, fixed, and variable, respectively. C O d. semivariable, semivariable, and semivariable, respectively.

\begin{tabular}{lccc} & Unittevels10,000 & Unin tevels & Unit levels \\ \hline A conts & $2,000 & 15,000 \\ \hline costs & 10,000 & $29,000 & $75,000 \\ C couts & 15,000 & 15,000 & 15,000 \\ \hline \end{tabular} In establishing a buboet for 14 , oco unds, fayler sheuld treat A, and C centi as