Which type of cost behavior is indicated by the following graph? 
Definitions:
Tied-up Funds
Money that is currently invested, in use, or otherwise not readily available for free spending or other investment opportunities.
Lost Sales
Potential sales that were not realized due to stock shortages, inadequate service, or other operational issues.
Retail Method
An accounting method used to estimate inventory value by applying a cost-to-retail price ratio, based on the beginning inventory plus purchases, less the sales at retail.
Inventory Costing
The method used to value and account for inventory, including costs of purchase, production, and conversion.
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