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Question(s) / Instruction(s):

Stewart Company is attempting to classify costs according to their cost behavior. The costs that Stewart Company would classify as variable would be:

January                February

Sales in units                      1,200                     1,400

Maintenance                     $600                       $700

Supplies                               750                         790

Insurance                            800                         800

Utilities                                 888                         1,036

Lubrication                          560                         576

Advertising                         900                         1,050

Total                                      $4,498                   $4,952

  •         maintenance and supplies.
  •         maintenance, supplies, utilities, lubrication and advertising.
  •         supplies and advertising.
  •         maintenance, utilities and advertising.

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