You are required to illustrate below requests and prepare scenarios for the items listed below. Your scenarios should illustrate subject matter, question, and answer. Before preparing scenarios, subject matters, questions, and answers, you should make a research. The request from you is to establish your SA to choose 3 items from the following 5;

1. Cost Behaviors

2. High-Low method and Least-Squares Regression Analysis.

3. Comparison of Absorption (Full) and Variable Costing

4. Contribution Margin, Break-Even Point Analysis, and Targeted Income

5. Margin of Safety, Operating Leverage, and Sensitivity Analysis