Page 35 - BA2 Integrated Workbook STUDENT 2018
P. 35

Cost identification and classification




               Graphs of fixed costs

               Total                                           Unit

              cost $                                          cost $
                ion                                             ion















                                              Activity                                               Activity
                                                level                                                  level
                                                 ion                                                    ion
               Stepped fixed costs


                 Total
                cost $

                  ion                Relevant
                                      ranges

                                        ion
                                                    3
                                                   ion
                                          2
                                1        ion

                               ion







                                                       Activity
                                                         level
                                                          ion













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