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Three Different Divisions of a University Are Estimating Costs for Their

Question 62

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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.
Number ofEmployees0255075100 Cost A $050100125200 Cost B$120118123124119 Cost C$118180245296360\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 mixed?


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

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