Three Different Divisions of a Footwear Manufacturing Company Are Estimating

Multiple Choice

Three different divisions of a footwear manufacturing company 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 (A, B, and C) .
Number of $\begin{array}{lrrr}\text { Emplovees } & \text { Cost A } & \text { Cost B } & \text { Cost } \mathrm{C}\\\hline0 & \$ 0 & \$ 120 & \$ 118 \\25 & 50 & 118 & 180 \\50 & 100 & 123 & 245 \\75 & 125 & 124 & 296 \\100 & 200 & 119 & 360\end{array}$
Which cost is best described as fixed?

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