Presented Below Is the Production Data for the First Six

question 96

Multiple Choice

Presented below is the production data for the first six months of the year showing the mixed costs incurred by Columbia Company. $$\begin{array} { l l r } \text { Month } & \text { Cost } & \text { Units } \\\text { July } & \$ 7,500 & 4,000 \\\text { August } & 10,250 & 6,500 \\\text { September } & 10,500 & 8,000 \\\text { October } & 12,700 & 10,500 \\\text { November } & 13,500 & 12,000 \\\text { December } & 10,850 & 9,000\end{array}$$ Columbia Company uses the high?low method to analyze mixed costs.The total fixed cost rounded to the nearest dollar) is _____.

• A)$10,500
• B)$10,417
• C)$4,500
• D)$4,000

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Definitions:

Mental Health Services

Professional care or services provided to individuals to improve their mental health or to treat mental disorders.

Systematic Desensitization

A behavioral therapy technique used to reduce phobic or anxiety responses through gradual exposure to the feared object or situation.

Deep-Breathing Exercises

Techniques that involve conscious deep and often slow inhalations and exhalations used to reduce stress, calm the nervous system, and improve respiratory function.

Fear-Provoking Situation

An event or circumstance that induces feelings of fear or anxiety.