The following cost graphs illustrate various types of cost behavior: Cost Graph One Cost Graph Two 0 Total Units Produced 0 Total Units Produced Cost Graph Three Cost Graph Four 0 Total Units Produced 0 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 f $1,000 per month plus $0.10 per kilowatt-hour Cost Graph One Cost Graph Two Cost Graph Three Cost Graph Four raight-line depreciation on factory equipment ontrol supervisor, $20,000 per month $ Identify 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 1. Instructor salaries 2. Admissions office salaries 3. Student records office salaries 4. Financial aid office salaries 5. Housing personnel wages 6. Office supplies Activity Base: Relevant 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 Total costs: 76,800 96,000 128,000 Total variable costs Total fixed costs Total costs $27,648 30,720 S58,368 0) Cost per unit: Variable cost per unit . rn Fixed cost per unit. . . Total cost per unit.. 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 Total costs Total variable costs Total fixed costs Total costs 76,800 96,000 128,000 $27,648 (d) 30,720 (e) $58,368 (f) $ Cost per Unit Variable cost per unit Fixed cost per unit Total cost per unit (a) (c) $ The following cost graphs illustrate various types of cost behavior: Cost Graph One Cost Graph Two 0 Total Units Produced 0 Total Units Produced Cost Graph Three Cost Graph Four 0 Total Units Produced 0 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 f $1,000 per month plus $0.10 per kilowatt-hour Cost Graph One Cost Graph Two Cost Graph Three Cost Graph Four raight-line depreciation on factory equipment ontrol supervisor, $20,000 per month $ Identify 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 1. Instructor salaries 2. Admissions office salaries 3. Student records office salaries 4. Financial aid office salaries 5. Housing personnel wages 6. Office supplies Activity Base: Relevant 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 Total costs: 76,800 96,000 128,000 Total variable costs Total fixed costs Total costs $27,648 30,720 S58,368 0) Cost per unit: Variable cost per unit . rn Fixed cost per unit. . . Total cost per unit.. 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 Total costs Total variable costs Total fixed costs Total costs 76,800 96,000 128,000 $27,648 (d) 30,720 (e) $58,368 (f) $ Cost per Unit Variable cost per unit Fixed cost per unit Total cost per unit (a) (c) $
