The Nature of Cost(ppt 63頁)

Fixed costs are usually characterized by:：
a.Unit costs that remain constant.
b.Total costs that increase as activity decreases.
c.Total costs that increase as activity increases.
d.Total costs that remain constant.
Variable costs are usually characterized by:
a.Unit costs that decrease as activity increases.
b.Total costs that increase as activity decreases.
c.Total costs that increase as activity increases.
d.Total costs that remain constant.
The Analysis of Mixed Costs：
1.Account Analysis
2.Engineering Approach
3.High-Low Method
4.Scattergraph Method
5.Least-Square Regression Method

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