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Cost A 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 10,000, the total cost is $25,000 while the per unit cost is $2.50; at a level of 12,000, total cost changes to $29,000 while the per unit cost changes to $2.42; and at a level of 15,000, total cost changes to $35,000 while the per unit cost changes to $2.33. Cost B is a fixed cost, because it remains the same in total ($15,000) within a range of from 12,000 units to 15,000 units. The budgeted volume is 14,000 units, and that volume is within the range of 12,000 to 15,000 units. Therefore, within the relevant range, Cost B is a fixed cost. Cost C is a variable cost. At an activity level of 10,000, the cost per unit is $1.50. At activity levels of 12,000 and 15,000, the cost per unit remains $1.50.
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. Costs B and C are not semi-variable. 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 A is not 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 A is not a variable cost, Cost B is not a semi-variable cost, and Cost C is not a semi-variable cost. See correct answer for a full explanation.