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To answer this question correctly, look at the total cost for each cost and whether it changes or remains the same when the activity level changes; then divide the total cost by the activity level for each cost and look at whether that changes or remains the same as the activity level changes. If the cost remains the same in total when the activity level changes, it is a fixed cost. If it changes in total but remains the same on a per unit basis, it is a variable cost. If it both changes in total and on a per unit basis, it is a semi-variable cost. Cost A is not a semi-variable cost and Cost B is not a variable cost. See correct answer for a full explanation.
Cost A is a variable cost. At an activity level of 1,000, the cost per unit is $1.42. At activity levels of 1,500 and 2,000, the cost per unit remains $1.42. Cost B is a semi-variable cost, a type of mixed cost. It has both a fixed component and a variable component. There is a basic fixed amount that must be paid regardless of activity, even if there is no activity. And added to that fixed amount is an amount which varies with activity. We can determine this because the total cost changes as activity changes, but the per unit cost changes as well. At an activity level of 1,000, the total cost is $1,550 while the per unit cost is $1.55; at a level of 1,500, total cost changes to $2,200 while the per unit cost changes to $1.47; and at a level of 2,000, total cost changes to $2,900 while the per unit cost changes to $1.45. Cost C is a fixed cost, because it remains the same in total ($1,000). Cost D is a variable cost. At an activity level of 1,000, the cost per unit is $1.63. At activity levels of 1,500 and 2,000, the cost per unit remains $1.63.
To answer this question correctly, look at the total cost for each cost and whether it changes or remains the same when the activity level changes; then divide the total cost by the activity level for each cost and look at whether that changes or remains the same as the activity level changes. If the cost remains the same in total when the activity level changes, it is a fixed cost. If it changes in total but remains the same on a per unit basis, it is a variable cost. If it both changes in total and on a per unit basis, it is a semi-variable cost. Cost B is not a semi-variable cost. See correct answer for a full explanation.
To answer this question correctly, look at the total cost for each cost and whether it changes or remains the same when the activity level changes; then divide the total cost by the activity level for each cost and look at whether that changes or remains the same as the activity level changes. If the cost remains the same in total when the activity level changes, it is a fixed cost. If it changes in total but remains the same on a per unit basis, it is a variable cost. If it both changes in total and on a per unit basis, it is a semi-variable cost. Cost B is not a fixed cost. See correct answer for a full explanation.