Page 79 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 79
Cost classification
Test your understanding 11
The following data have been collected for four costs types, W, X, Y and Z, at
two activity levels:
Cost type Cost Cost
100 units 140 units
$ $
W 8,000 10,560
X 5,000 5,000
Y 6,500 9,100
Z 6,700 8,580
Where V = variable, SV = semi-variable and F = fixed identify the cost
behaviours of the four costs above:
W X Y Z
A V F SV V
B SV F V SV
C V F V V
D SV F SV SV
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