The following data have been collected for four different cost items.
|
Cost at 100 |
Cost at 140 |
|
|
Cost Item |
units |
units |
|
W |
$8,000 |
$10,560 |
|
X |
$5,000 |
$5,000 |
|
Y |
$6,500 |
$9,100 |
|
Z |
$6,700 |
$8,580 |
Which of the following classifications of these cost items by cost behavior is correct?
|
Cost W |
Cost X |
Cost Y |
Cost Z |
|
|
A) |
variable |
fixed |
mixed |
variable |
|
B) |
mixed |
fixed |
variable |
mixed |
|
C) |
variable |
fixed |
variable |
variable |
|
D) |
mixed |
fixed |
mixed |
mixed |