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Chapter 2
Lecture Notes
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Chapter 02 - Lecture Notes
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of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.
Chapter 02 - Lecture Notes
31 1. The equation is Y = a + bX
a. Y = The total mixed cost.
b. a = The total fixed cost (the vertical
intercept of the line).
c. b = The variable cost per unit of
activity (the slope of the line).
d. X = The level of activity.
2-6
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Chapter 02 - Lecture Notes
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of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.
Chapter 02 - Lecture Notes
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.
Chapter 02 - Lecture Notes
2-13
Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent
of McGraw-Hill Education.