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Sort each cost by how it behaves

Exercise and reference answers

Left
Fixed cost
Items
  1. Item
    Factory insurance
    Answer
    Fixed cost
  2. Item
    Rent
    Answer
    Fixed cost
  3. Item
    Depreciation
    Answer
    Fixed cost
  4. Item
    Supervisor salary
    Answer
    Fixed cost
  5. Item
    Pizza ingredients
    Answer
    Variable cost
  6. Item
    Guest breakfast
    Answer
    Variable cost
  7. Item
    Desk materials
    Answer
    Variable cost
  8. Item
    Desk direct labor
    Answer
    Variable cost
Right
Variable cost
Instructions
Swipe left if the total stays flat as sales rise, right if the total climbs.

Explanation

_Source: Jonick, Principles of Managerial Accounting, section 5.1 Introduction_
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