The Harbour Town Golf course on Hilton Head Island has many different types of costs. Four such costs are listed below. Assume that the cost driver $($the activity which causes the cost to be incurred$)$ for each cost is the number of golfers who play the course. Also assume that the cost behavior patterns hold over the ranges of number of golfers given below. The costs below are TOTAL costs.

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$NUMBER OF GOLFERS$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

TYPE

OF

COSTS $2,0008,00010,00014,00017,00020,000$

A$*$ $$120,000$ $$120,000$ $$180,000$ $$180,000$ $$230,000$ $$230,000$

B $11,82047,28059,10082,740100,470118,200$

C $113,000263,000313,000413,000488,000563,000$

D $72,32072,32072,32072,32072,32072,320$

Required:

$1.$ Identify $($in equation form$)$ the cost behavior pattern for

each type of cost$.$

$2.$ Sketch two graphs for each of the $4$ types of costs. For

each graph the X$-$axis is the number of golfers. For the

first graph the Y$-$axis is total cost and for the second

graph the Y$-$axis is unit cost.

$*$Type A costs increase at $8,001$ units and $14,001$ units.