Ladesma
Cost
Increases less
Decreases less
proportionately (vs
proportionately (vs
total variable
3. MIXED fixed cost per unit)
costs) as
as production
production
increases
increases
Cost Behavior
FIXED COST VARIABLE COST
-discretionary fixed -True Variable
-Committed Fixed -Step Variable
MIXED COST
(Semi Variable)
Y = a + bX
Cost Behavior
MIXED COST
(Semi Variable)
Y = a + bX