Which of the following statements describes fixed costs? a. costs that remain constant on a per unit basis as the activity base changes b. costs that vary in total in direct proportion to changes in the activity base changes c. costs that remain constant on a per unit basis, but vary in total as the activity level changes. d. costs that remain constant in total dollar amount as the level of activity changes. What term is used to describe a cost which has characteristics of both a variable and fixed cost? a. variable cost b. fixed cost c. mixed cost d. sunk cost If Berkson Inc.'s costs at 150, 000 units of production are $240, 000 (the high point of production) and $152, 500 at 80, 000 units of productions (the low point of production), the variable cost per unit using the high-low method of cost estimation is: a. 0 b. $1.25 c. $1.60 d. $1.91 Which of the following changes would have the effect of increasing the break-even point for a business? a. a decrease in fixed costs b. a decrease in unit variable cost c. a decrease in unit selling price d. none of the above. Which of the following costs will be classified as a fixed cost in cost-volume-profit analysis? a. direct materials b. real estate taxes c. direct labor d. supplies If the contribution margin is $16 and fixed costs are $400, 000, what is the break-even point in units? a. 25, 000 b. 250, 000 c. 400, 000 d 6, 400, 000