Variable costs of service departments are allocated to user departments using ________ cost rates instead of ________ cost rates.

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• 可变成本（Variable cost）

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• 总可变成本（Total variable cost）

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• 平均可变成本（Average variable cost）

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• Cost，variable可变成本

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• The total cost (TC) of producing computer software diskettes (Q) is given as: TC = 200 + 5Q. What is the average variable cost?

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• The cost is going up for just about everything, and college tuition is no exception. According to a nation- wide survey【21】by the College Board's Scholarship Service,【22】at most American universities will be【23】of 9 percent higher this year over last.

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• In accounting for a defined benefit pension plan, the amount reported as “prior service cost” refers to the:

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• The shutdown point comes where revenues just cover variable costs.（)

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• Chair Co has developed a new type of luxury car seat. The estimated labour time for the first unit is 12 hours but a learning curve of 75% is expected to apply for the first eight units produced. The cost of labour is $15 per hour. The cost of materials and other variable overheads is expected to total $230 per unit.

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• The addition to total variable cost when one more unit of output is produced is called______.

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