Question

​60,000 units ​90,000 units Cost A ​$75,000 ​$75,000 Cost B ​$120,000 ​$180,000 Cost C ​$65,000 ​$80,000...

​60,000 units

​90,000 units

Cost A

​$75,000

​$75,000

Cost B

​$120,000

​$180,000

Cost C

​$65,000

​$80,000

Total Costs

​$260,000

​$335,000

Cost C is a​ _______________ cost.  

A.

mixed

B.

fixed

C.

sunk

D.

variable

Homework Answers

Answer #1

Select - A ......... Mixed

If you see the cost - A, it remains same at 75000 for both 60000 Units and 90000 units . That means it is fixed cost.

If you check with cost - B it is changing in direct proportion to change in Units.

That means 120000 / 60000 * 90000 = 180,000. Hence this is variable cost.

In the case of cost - C we find that there is change in cost but in direct proportion. That means 65000 / 60000 * 90000 is not equal to the given 80000. This happens when some part of the 65000 is fixed and other part is variable. So Cost - C is called MIXED COST

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