Three Different Divisions of a University Are Estimating Costs for Their

Multiple Choice

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.
$\begin{array}{c}\begin{array}{c}\text {Number of}\\\underline{\text {Employees}}\\0 \\25\\ 50\\ 75\\ 100\end{array}\begin{array}{c}\\\underline{\text { Cost A }} \\ \$ 0 \\50 \\100 \\125 \\200\end{array}\begin{array}{c}\\\underline{\text { Cost B} } \\\$ 120 \\118 \\123 \\124 \\119\end{array}\begin{array}{c}\\\underline{\text { Cost C} } \\\$ 118 \\180 \\245 \\296\\360 \end{array}\end{array}$

Which cost is best described as variable?

A) Cost A
B) Cost B
C) Cost C
D) Cost A and Cost C