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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Cost Behavior: Analysis and Use

Learning Objectives

After studying Chapter 5, you should be able to:

1

Understand how fixed and variable costs behave and how to use them to predict costs.

2

Analyze a mixed cost using the high-low method.

3

Analyze a mixed cost using the scattergraph method.

4

Prepare an income statement using the contribution format.




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