www .theb el correct matches. There is no penalty for incorrect or missing matches e t des tras is cost be as the number of units produced and sold increases. Gaph 2 Graph 3 Graph 4 Graphi Activity Base Activity Base Bachs CEGLI Total employer pension costs of $0.35 per direct labor hour Graph 5 Per-unit straight-line depreciation costs Graph 2 Per-unit cost of direct materials Graph 1 Total direct materials cost Graph 4 Electricty costs of $5,000 per month plus 50.0004 per kilowatt-hour Graph 3