Accounting Fill in the Blanks

0. The manner in which a cost changes as a related activity changes is known as
1. In terms of cost behavior, direct materials and labor costs are generally classified as
2. The range of sales or production activity over which the behavior of the cost is of interest to management is called the
3. The activity that is thought to cause a cost to be incurred is called an
4. Straight-line depreciation of factory equipment, insurance on factory plant, and factory supervisor salaries are examples of (variable costs, fixed costs or mixed costs)
5. Rental of equipment at $9,500 per month plus $8 for each machine hour used over 6,200 hours is a type of (variable cost, fixed cost or mixed cost)
6. A management accounting reporting system that includes only variable manufacturing costs in the product cost is known as variable or
7. The high-low method is a cost behavior estimation method that may be used to separate (variable costs, fixed costs or mixed costs)
8. An increase in fixed costs will cause the break-even point to
9. Given sales per unit of $25 and variable costs per unit of $10, what is
the break-even point in sales units if fixed costs are $60,000?
10. Sales minus variable costs divided by sales is the calculation of the
11. Decreases in the price of direct materials and the wages of factory workers will cause the break-even point to
12. The relative distribution of sales among the various products available for sale is called
13. On a break-even chart, unit sales are plotted along the
14. The difference between the current sales revenue and the sales at the break-even point is called
15. With the aid of computer software, managers can vary assumed selling prices, costs, and volume and can see immediately the effects on the break-even point. This is known as