Most Types of Birth Defects Occur During the

question 121

Multiple Choice

Most types of birth defects occur during the

• A) second trimester.
• B) third trimester.
• C) first trimester.
• D) 10^th through the 24^th week of pregnancy.

---

Definitions:

High-low Method

A technique used in cost accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.

Variable Cost

Costs that vary in proportion to the level of production or business activity, such as materials and direct labor.

Fixed Costs

Expenses that do not change with the volume of production or sales, such as rent, salaries, and insurance premiums.

Relevant Range

The range of activity within which assumptions made about cost behavior are valid. Beyond this range, fixed and variable cost patterns may change.