MANAGERIAL ACCOUNTING FOR MANAGERS 6TH EDITION 2026 COST BEHAVIOR ANALYSIS BUDGETING AND DECISION MAKING STUDY GUIDE

MANAGERIAL ACCOUNTING FOR
MANAGERS 6TH EDITION 2026 COST
BEHAVIOR ANALYSIS BUDGETING AND
DECISION MAKING STUDY GUIDE

◉ The fixed cost per unit does not always remain the same.
Answer: False


◉ Fixed costs per unit decrease as production levels increase.
Answer: True


◉ Mixed costs are purely fixed.
Answer: True


◉ Unit variable costs do not change as total production increases.
Answer: True


◉ In a manufacturing company, fixed costs remain the same at many
different production levels within the relevant range.
Answer: True

, ◉ Total fixed costs do not change in response to changes in the
volume of production.
Answer: True


◉ The line on a graph representing total fixed costs will be a
horizontal line.
Answer: True


◉ Total variable costs change in direct proportion to changes in
volume.
Answer: True


◉ The variable cost per unit of activity increases as activity
increases.
Answer: False


◉ When graphing total fixed costs, the fixed cost per unit is the slope
of the fixed cost line.
Answer: False


◉ When graphing total fixed costs, the cost line always begins at the
origin.
Answer: False