8-26    Cost Classification: Match each cost to the appropriate cost behavior pattern shown in the graphs (a) through (l). Any graph can fit two or more patterns.

 

 

 

       

 

(a)                                                     (b)

 

(c)

 

(d)

 

 

  

 

(e)                                   (f)

 

(g)

 

(h)

 

 

 

 

(i)                                    (j)

 

(k)

 

(l)

 

 

1.  The cost of lumber used to manufacture wooden kitchen tables.

2.  The cost of order fillers in a warehouse. When demand increases, the number of order fillers is increased, and when demand falls off, the number is decreased.

3.  The salary of the plant’s quality control inspector, who inspects each batch of products.

4.  The cost of water and sewer service to the manufacturing plant. The local municipality  charges a fixed rate per gallon for usage up to 10,000 gallons, and a higher charge per gallon for usage above that point.

5.  The cost of an Internet connection of $23 per month.

6.  The cost of an Internet connection of $10 per month plus $2 per hour of usage above 10 hours.

7.  The cost to make copies of a given document at a printing shop, which reduces the per-copy charge for customers who make more than 100 copies of the document.

 

 

 

 

 

 

 

8.  To discourage excess usage and to level the demand, especially in peak load times, the local elec- tric utility increases the per-kilowatt-hour charge for each additional 5,000 kilowatt-hours’ usage.

9.  A clothing store in the SunnyVale Mall pays a fixed rental charge of $1,000 per month plus 2 per- cent of gross sales receipts.

10.  A shoe store in the SunnyVale Mall pays 6 percent of gross sales receipts, up to a maximum of

$3,000 per month as a rental charge.