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The cost graphs below show various types of cost behaviors.For each of the following costs, identify the cost graph that best describes its cost behavior as the number of units produced and sold increases: (a)Sales commissions of $6,000 plus $0.05 for each item sold
(b)Rent on warehouse of $12,000 per month
(c)Insurance costs of $2,500 per month
(d)Per-unit cost of direct labor
(e)Total salaries of quality control supervisors
(One supervisor must be added for each additional work shift.)
(f)Total employer pension costs of $0.35 per direct labor hour
(g)Per-unit straight-line depreciation costs
(h)Per-unit cost of direct materials
(i)Total direct materials cost
(j)Electricity costs of $5,000 per month plus $0.0004 per kilowatt-hour
(k)Per-unit cost of plant superintendent's salary
(l)Salary of the night-time security guard of $3,800 per month
(m)Repairs and maintenance costs of $3,000 for each 2,000 hours of factory machine usage
(n)Total direct labor cost
(o)Straight-line depreciation on factory equipment
ASP
Stands for Active Server Pages, a Microsoft technology for dynamically generated web pages that also refers to Application Service Provider, a business providing computer-based services to customers over a network.
Hidden Backlog
Unrecognized or undisclosed work that remains to be done or issues that have not been addressed in a project or system.
Software Package
A collection of software programs and documentation related to a specific application or utility for distribution.
Scope Creep
The process by which a project's requirements increase over its lifecycle, typically leading to delays and cost overruns.
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