Use a cost$-$volume graph to determine the type of cost behavior exhibited in Groups A$,$ B$,$ and C$.$ In the graph, volume should range from $0$ to $38,400$ units $($in $4,000$ unit increments$),$ and cost should range from $$0$ to $$49,000($in $$5,000$ increments$).$

Volume Group A Group B Group C

$($applicable to each group$)$ Costs Costs Costs

$3,200$ $$3,640$ $$1,400$ $$3,360$

$19,20017,6408,4003,360$

$25,60023,24011,2003,360$

$32,00028,84014,0003,360$

$1.$ Identify the cost behavior $($fixed$,$ mixed, or variable$)$ in the three groups.

Group Cost behavior

A

B

C

$2.$ What is the expected total cost for Group B if volume is $0?$

$Answer

$3.$ What is the expected total cost for Group C if volume is $0?$