Identifying cost behavior At the various sales levels shown, Hale Company incurred the following
Identifying cost behavior At the various sales levels shown, Hale Company incurred the following costs.
Units sold
50
100
150
200
250
a.
Total shipping cost
$40.00
$80.00
$120.00
$160.00
$200.00
b.
Rent cost per unit of merchandise sold
12
6
4
3
2.4
c.
Total utility cost
200
300
400
500
600
d.
Supplies cost per unit
4
4
4
4
4
e.
Total insurance cost
500
500
500
500
500
f.
Total salary cost
1,500.00
2,000.00
2,500.00
3,000.00
3,500.00
g.
Cost per unit of merchandise sold
8
8
8
8
8
h.
Total cost of goods sold
4,000.00
8,000.00
12,000.00
16,000.00
20,000.00
i.
Depreciation cost per unit
30
15
10
7.5
6
j.
Total rent cost
600
600
600
600
600
Required
Identify each of these costs as fixed, variable, or mixed.
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