Consider the Following Cost Data for the Cost Object, Number

question 112

Multiple Choice

Consider the following cost data for the cost object, number of machine setups. Each set of costs (A, B, and C) is from a different type of manufacturing operation and represents the cost behaviour for the cost of that company's machine setups. Cost C is best described as: $\begin{array}{c}\begin{array}{c}\text {Number of}\\\underline{\text { Machine Setups}}\\0 \\10 \\20 \\30 \\40 \\50\end{array}\begin{array}{c}\\\underline{\text { Cost A }} \\\$ 0 \\20 \\40 \\60 \\80 \\100\end{array}\begin{array}{c}\\\underline{\text { Cost B }} \\ \$ 80 \\79 \\82 \\78 \\81 \\79\end{array}\begin{array}{c}\\\underline{\text { Cost C} } \\\$ 5 \\37 \\66 \\91 \\123 \\154 \end{array}\end{array}$

• A) Mixed
• B) Variable
• C) Fixed
• D) Indirect

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Definitions:

Individual Differences

Variations among individuals in their cognitive, emotional, and behavioral characteristics.

Level of Motivation

The intensity and direction of a person's energy and determination to engage in and persist with a particular task or goal.

Ideal Self

A person's conception of how they would like to be; it represents one's goals, aspirations, and unique ideal personality.

Defense Mechanisms

Covert psychological tactics utilized to deter stress provoked by undesirable thoughts or feelings.