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The following cost graphs illustrate various types of cost behavior :" Cost Graph One* Cost Graph Two O Total Units Produced O Total Units Produced Cost Graph Three* Cost Graph Four O Total Units Produced O Total Units Produced For each of the following costs , identify the cost graph that best illustrates its cost behavior as the number of units produced increases :" a . Total direct materials cost Cost Graph One* \\F $ 1 , 000 per month plus $0 . 10 per kilowatt - hour Cost Graph Two Cost Graph Three craight- line depreciation on factory equipment* Cost Graph Four _control supervisor , $ 20 , 000 per monthIdentify Activity Bases For a major university , select the activity base most appropriate for each cost listed below . An activity base may be used more than once or not used at all . Cost : Activity Base :` 1 . Instructor salaries 2. Admissions office salaries 3 . Student records office salaries 4 . Financial aid office salaries 5 . Housing personnel wages 6. Office suppliesRelevant Range and Fixed and Variable Costs Vogel Inc . manufactures memory chips for electronic toys within a relevant range of 76 , 800 to 128 , 000 memory chips per year . Within this range , the following partially completed manufacturing cost schedule has been prepared :` Components produced 76 , 800 96 , 000 128 , 000 Total costs :" Total variable costs . ... .. $ 2 7 , 648 ( d ) ( j ) Total fixed costs . . .. . . . . .` 30 , 7 ( e ) ( K ) Total costs . . . . . .\\ $58 , 368 ( F ) ( 1 ) Cost per unit : Variable cost per unit . .... . . ( a ) ( 9 ) ( m ) Fixed cost per unit . . . ( b ) ( h ) ( n ) Total cost per unit . . .. ( C ) ( 1 ) ( 0 ) Complete the cost schedule below . When computing the cost per unit , round to two decimal places . Round all other values to the nearest dollar . Cost Report Components produced 76 , 800 96, 000 128 , 000 Total costs :" Total variable costs $ 27 , 648 ( d ) $ ( j ) $ Total fixed costs 30 , 720 ( e ) ( K ) Total costs $58 , 368 ( F ) $ ( 1 ) $\\ Cost per Unit Variable cost per unit ( a ) $ ( 9 ) $ ( m ) $ Fixed cost per unit ( b ) ( h ) ( n ) Total cost per unit ( C ) $\\ ( 1 ) $\\ ( 0 ) $\\