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ACCAF2测试题:Costbehaviour

考试网  [ 2016年11月28日 ] 【

  Question:What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?

  A. A mixed cost

  B. A step cost

  C. A variable cost

  D. A fixed cost

  The correct answer is: B

  The cost described will increase in steps, remaining fixed at each step until another supervisor is required. Such a cost is known as a step cost.

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