Identify Cost Graphs
The following cost graphs illustrate various types of cost
behavior:
For each of the following costs, identify the cost graph that
best illustrates its cost behavior as the number of units produced
increases:
a. Total direct materials cost
b. Electricity costs of $1,000 per month plus
$0.10 per kilowatt-hour
c. Per-unit cost of straight-line depreciation
on factory equipment
d. Salary of quality control supervisor,
$20,000 per month
e. Per-unit direct labor cost