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Classify each cost as being either variable or fixed with respect to the number

ID: 2396595 • Letter: C

Question

Classify each cost as being either variable or fixed with respect to the number of units pr either a period or a product cost cost as being either variable or fixed with respect to the number of units produced and sold. Also classify each cost as Preparing Predicting Cost Financial Cost Item Behavior 1 Hamburger buns in a Wendy's restaurant 2 Advertising by a dental office Apples processed and canned by Del Monte 4 Shipping canned apples from a Del Monte plant to customers ance on a Bausch & Lomb factory producing contact lenser 6. Insurance on IBM's corporate headquarters . Salary of a superviaor overseeing production of printers at Fiewien Packard 0. Commissions paid to automobile salespersons 9 Depreciation of factory lunchroom facilities at a General Electric plant 10 Steering wheels installed in BMWs

Explanation / Answer

Cost Item

Cost Behavior

Preparing Financial Statements

1

Hamburger buns in a Wendy's outlet.

Variable

Product cost

2

Advertising by a dental office.

Fixed

Period Cost

3

Apples processed and canned by Del Monte.

Variable

Product cost

4

Shipping canned apples from a DelMonte plant to customers.

Variable

Period Cost

5

Insurance on a Bausch & Lomb factory producing contact lenses.

Fixed

Product cost

6

Insurance on IBM's corporate headquarters.

Fixed

Period Cost

7

Salary of a supervisor overseeing production of printers at Hewlett-Packard.

Fixed

Product cost

8

Commissions paid to Encyclopedia Britannica salespersons.

Variable

Period Cost

9

Depreciation of factory lunchroom facilities at a General Electric plant.

Fixed

Product cost

10

Steering wheels installed in BMWs.

Variable

Product cost

Cost Item

Cost Behavior

Preparing Financial Statements

1

Hamburger buns in a Wendy's outlet.

Variable

Product cost

2

Advertising by a dental office.

Fixed

Period Cost

3

Apples processed and canned by Del Monte.

Variable

Product cost

4

Shipping canned apples from a DelMonte plant to customers.

Variable

Period Cost

5

Insurance on a Bausch & Lomb factory producing contact lenses.

Fixed

Product cost

6

Insurance on IBM's corporate headquarters.

Fixed

Period Cost

7

Salary of a supervisor overseeing production of printers at Hewlett-Packard.

Fixed

Product cost

8

Commissions paid to Encyclopedia Britannica salespersons.

Variable

Period Cost

9

Depreciation of factory lunchroom facilities at a General Electric plant.

Fixed

Product cost

10

Steering wheels installed in BMWs.

Variable

Product cost