EFFECT Sales Line Fixed Cost Line Total Cost Line Brakeven Point CHANGE Slope Slope Increases Shifts Down Shifts Slope Decreases Decreases Up Increases Slope Incroases Decreases Sales Price per Unit Increases Sales Price per Unit Decreases Variable Cost per Unit Increases Variable Cest per Unit Decreases Total Ficed Cost Increases Total Fixed Cos: Decreases

2. The following total cost graphs indicate which type of cost behavior? A. VARIABLE COST B. FIXED COST C. MIXED COST D. STEP COST

simple cost analysis method to identify fixed costs and variable costs in a linear cost function is ........ method

On a graph, if a horizontal axis represents units of production and the vertical axis represents total costs, the total variable costs line would be shown as a(n):   Question 4 options:   horizontal line.   vertical line.   upward sloping line.   downward sloping line.

Least-squares regression is a statistical method for identifying cost behavior. True or False True

On the Cost-Volume-Profit chart graph, the area below the Total Costs Line and above the Total Revenues Line represents profit. TRUE FALSE