The following costs were incurred in September:
Behavior of Cost (within the relevant range)
CostIn TotalPer Unit
VariableTotal variable cost IncreaseVariable cost per unit
and decrease in proportionremains constant.
to changes in the activity level.
FixedTotal fixed cost is not affectedFixed cost per unit decreases
by changes in the activityas the activity level rises and
level within the relevant range.increases as the activity level falls.
Sheet1
| Behavior of Cost (within the relevant range) | ||||
| Cost | In Total | Per Unit | ||
| Variable | Total variable cost Increase | Variable cost per unit | ||
| and decrease in proportion | remains constant. | |||
| to changes in the activity level. | ||||
| Fixed | Total fixed cost is not affected | Fixed cost per unit decreases | ||
| by changes in the activity | as the activity level rises and | |||
| level within the relevant range. | increases as the activity level falls. |
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