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Answer (D) is correct . To properly understand the nature of a cost, its behavior in total and on a per-unit basis can be examined. Dividing the total costs incurred by the activity levels yields the following per-unit results: ? 10,000 12,000 15,000 Cost A $1.42 $1.42 $1.42 Cost B 1.55 1.47 1.45 Cost C 1.00 0.67 0.50 Cost D 1.63 1.63 1.63 Costs A and D increase steadily across the relevant range in total but remain constant on a per-unit basis; they are thus variable costs. Cost B increases disproportionately across the relevant range in total and decreases disproportionately on a per-unit basis; B is thus a semivariable cost.

Answer (A) is incorrect because Cost A is variable.
Answer (B) is incorrect because Cost D is variable.
Answer (C) is incorrect because Cost B is semivariable.