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Three Different Divisions of a University Are Estimating Costs for Their

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Three different divisions of a university are estimating costs for their human resources departments. Each division has a cost structure that is different from the other divisions and those structures are represented by the following cost behaviour patterns.
Number ofEmployees0255075100 Cost A $050100125200 Cost B$120118123124119 Cost C$118180245296360\begin{array}{c}\begin{array}{c}\text {Number of}\\\underline{\text {Employees}}\\0 \\25\\ 50\\ 75\\ 100\end{array}\begin{array}{c}\\\underline{\text { Cost A }} \\ \$ 0 \\50 \\100 \\125 \\200\end{array}\begin{array}{c}\\\underline{\text { Cost B} } \\\$ 120 \\118 \\123 \\124 \\119\end{array}\begin{array}{c}\\\underline{\text { Cost C} } \\\$ 118 \\180 \\245 \\296\\360 \end{array}\end{array}

Which cost is best described as variable?


Definitions:

Temporary Dipole

A temporary dipole occurs when there is a short-lived imbalance of electron density within a molecule, causing a temporary separation of charges.

Intermolecular Force

The forces of attraction or repulsion which act between neighboring particles (atoms, molecules, or ions).

Dispersion Forces

Weak forces resulting from temporary polarization of molecules due to the movement of electrons, also known as London dispersion forces.

Van Der Waals

Weak forces of attraction between molecules, named after Dutch physicist Johannes Diderik van der Waals, significant in the properties of gases and liquids.

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