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Answer (A) 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 $2.50 $2.42 $2.33 Cost B 1.00 1.25 1.00 Cost C 1.50 1.50 1.50 Cost A increases disproportionately across the relevant range in total and decreases proportionately on a per-unit basis; A is thus a semivariable cost. Cost C increases steadily across the relevant range in total but remains constant on a per-unit basis; C is thus a variable cost.

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