ACC 241 Cost Behavior Basics Quiz

Froggy Jumps

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Test on variable costs, fixed costs, and mixed costs

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Julia Kim

United States

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Froggy Jumps ACC 241 Cost Behavior Basics QuizOnline version Test on variable costs, fixed costs, and mixed costs by Julia Kim 1 What best defines a variable cost? a It is only incurred at startup b It remains fixed regardless of activity c It changes in total with the level of activity 2 Which is a typical fixed cost? a Sales commissions b Direct materials c Rent 3 What is a mixed cost? a Contains both fixed and variable elements b Only fixed with no variable part c Only variable with no fixed part 4 Which cost behavior changes most with activity level? a Variable cost b Sunk cost c Fixed cost 5 If total costs stay the same when output increases, the cost is likely: a Fixed b Mixed c Variable 6 An employee salary is an example of which cost behavior? a Fixed cost b Variable cost c Mixed cost 7 A factory utility bill that rises with production is: a Fixed cost b Mixed cost c Variable cost 8 Marginal cost relates most to: a Variable cost per additional unit b Sunk costs c Total fixed costs 9 If a cost has a fixed portion plus a per-unit portion, it’s: a Mixed cost b Variable cost c Fixed cost 10 Which method is often used to separate mixed costs into fixed and variable components? a Cost-driver method b High-low method c Break-even analysis

Froggy Jumps

ACC 241 Cost Behavior Basics QuizOnline version

Test on variable costs, fixed costs, and mixed costs

by Julia Kim

What best defines a variable cost?

It is only incurred at startup

It remains fixed regardless of activity

It changes in total with the level of activity

Which is a typical fixed cost?

Sales commissions

Direct materials

Rent

What is a mixed cost?

Contains both fixed and variable elements

Only fixed with no variable part

Only variable with no fixed part

Which cost behavior changes most with activity level?

Variable cost

Sunk cost

Fixed cost

If total costs stay the same when output increases, the cost is likely:

Fixed

Mixed

Variable

An employee salary is an example of which cost behavior?

Fixed cost

Variable cost

Mixed cost

A factory utility bill that rises with production is:

Fixed cost

Mixed cost

Variable cost

Marginal cost relates most to:

Variable cost per additional unit

Sunk costs

Total fixed costs

If a cost has a fixed portion plus a per-unit portion, it’s:

Mixed cost

Variable cost

Fixed cost

Which method is often used to separate mixed costs into fixed and variable components?

Cost-driver method

High-low method

Break-even analysis

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ACC 241 Cost Behavior Basics Quiz

Froggy Jumps

About this activity

Created by

Download the paper version to play

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ACC 241 Cost Behavior Basics QuizOnline version

by Julia Kim

What best defines a variable cost?

Which is a typical fixed cost?

What is a mixed cost?

Which cost behavior changes most with activity level?

If total costs stay the same when output increases, the cost is likely:

An employee salary is an example of which cost behavior?

A factory utility bill that rises with production is:

Marginal cost relates most to:

If a cost has a fixed portion plus a per-unit portion, it’s:

Which method is often used to separate mixed costs into fixed and variable components?

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