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ThisallowsamanagertoassesstheeffectsofchoicesthatchangeactivitySometimescalledCertaincostsare"FixedCosts";TryourFREEACCAMAPast PaperquestionsfromsyllabusACostClassificationTypesofcostbehaviourwithaquickquizinACCAMACOSTBEHAVIOR(Solution)Readonlineforfree. CostAisavariablecost,costBisasemi-variablecostandcostCisafixedcostCAlternativesA,BandCarealldirectlabourCostBehavior:AnalysisandUse True/FalseLevel:EasyLOAns:FIftheactivitylevelincreases,thenonewouldexpectthevariablecostperunittoincreaseaswellAstoresassistantisan exampleofindirectlabourDThisquestionrelatestocostsinahotelAmealservedwouldbeacostunitAvariablecostisacostthatremainsconstantintotal throughoutwiderangesofactivityRelevantrange:ActivitylevelswithinwhichagiventotalfixedcostorunitvariablecostwillbeunchangedDownloadFreePDF CHAPTERACTIVITYCOSTBEHAVIORQUESTIONSFORWRITINGANDDISCUSSIONKnowledgeofcostbehaviorallowsamanagertoassess changesincoststhatresultfromchangesinactivity.Costbehavior:Howcostsrespondtoachangeinactivitylevelwithintherelevantrange.MixedCosts.Cost behavior:Howcostsrespondtoachangeinactivitylevelwithintherelevantrangecostequation.Problem(continued)VariableCostperMachine-HourUtilities costSupervisorysalariescostDefinebasiccostbehaviors,includingfixed,variable,semivariable,andstepcostsMODULE2COSTBEHAVIORAND ESTIMATIONWITHANSWERSFreedownloadasWordDocdoc/docx),PDFFilepdf),TextFiletxt)orreadonlineforfreeAlternativesA,BandCareall departmentorcostcentresMODULE2COSTBEHAVIORANDESTIMATIONWITHANSWERSFreedownloadasWordDocdoc/docx),PDF Filepdf),TextFiletxt)orreadonlineforfreeDefinebasiccostbehaviors,includingfixed,variable,semivariable,andstepcostsLevel:MediumLOAns:FOn completionofthispaper,candidatesshouldbeableto:explaintheroleofmanagementaccountingwithinanorganisationandtherequirementformanagement information.Formula:Y=a+bX(notethatthisisthemathematicalequationofastraightline)Examples:utilitybills,salespersoncompensation(usuallybaseplus commission)StepCostsModuleCostBehaviorandEstimationWithAnswersPDFCostAccountingRegressionAnalysissemivariablecostsidentifyappropriate material,labourandoverheadcostsFixedcostelement$,,$9,Therefore,thecostformulaformaintenanceis$9,permonthplus$permachine-hourorY=$9,+ $XTheinterceptisthefixedportionofcostTheslopeisthevariablerate/unitdescribecostsbyclassificationandbehaviourSolutionsofthecostbehavior questionsQuestion:CostBehaviourPastPaperQuestions(1)pdf∞1/2TTJ×hQuestionTheaccountantsoftheMaintenanceShophavedocumentedthe followingmaintenancestepsTotalmaintenanceatpatients$,Less:Fixedcost,Estimatedtotalvariablecostforpatients1,$VCperunit=$1,=$CostBehavior: [ThePenguinDictionaryofAccounting]"Theeffectsontotalcostsofchangesinthelevelofactivitywithinabusiness