Question

- VUUN static) Select the graph that matches the numbered manufacturing out data indicate by loter which graph best fits the station or item described Click to view the graphs.) The verticale of the graphs represent total cost and the horizontales present its produced during a calendar year in each case, the zero point of dollars and production is may be more than once the intersection of the two 0 Graph Chart 1. Annual depreciation of equipment, where the amount of depreciation charged is computed by the machine-hours method 2. Doch auf charge plus avarie costa a certain sumber of lowatt-hours are used in which the quantity of kilowatt. hours used varies proportionately with quantity of its produced 3. Chy water , which is computed as follows: F t 1,000,000 gallons or less $1.000 fate 10.000 gans 50.003 per gallion used Ne 10.000 gallons 50.006 per gallon used 10 000 50 000 per one Choose from any drop down and then click Check Ansa 1 port Clear ning

Answer 1

As per requirement of question, we have to identify graph image for all numbered sub-parts, for which please go through below table and thereafter detail solution

S.No.	Type of Manufacturing Cost	Graph Image numbered
1	Annual Depreciation	Linear Graph that is (K)
2	Electricity Bill	First Fixed Charges then variable so it is (B)
3	Water Bill	Slab Rate system applied so it is (G)
4	Direct Material	First Cost is increasing (but marginally decreasing) thereafter increasing at fix rate so it is (I)

1. Annual Depreciation of equipment, where the amount of depreciation charged is directly proportional to machine hours. So when the machine produce more, then more machine hours will be and as a result more depreciation will be charged.

X Axis	Y Axis
Units Produced	Total Cost
1000	10000
2000	20000
3000	30000
4000	40000
5000	50000
6000	60000

Total Cost 70000 60000 50000 40000 30000 -Total Cost 20000 10000 O + 1000 2000 3000 4000 5000 6000

2. Electricity Bill, in this case flat fixed charge will be there and variable charge after certain number of kilowatt hours used and conceptually during variable costing, quantity of kilowatt hours will vary in direct proportion to units produced.

X Axis	Y Axis
Units Produced	Total Cost
500	10000
1000	10000
2000	15000
3000	20000
4000	25000
5000	30000

Total Cost 35000 30000 25000 20000 15000 -Total Cost 10000 5000 0 + 500 1000 2000 3000 4000 5000

3. Water Bill- In this case, slab rate system is to be used, say for first 100,000 gallons or less there will be flat fee for Dollar 1,000 and thereafter for every next 10,000 gallons rate increase as per usage.

X Axis	Y Axis
Units Produced	Total Cost	Water Gallons Used	Calculation
5000	1000	100000	Fixed
10000	1000	100000	Fixed
11000	1030	110000	For 1000 units, 10,000 gallons water used, so 10,000*.003=30 additional cost
12000	1090	120000
13000	1180	130000
14000	1300	140000

Total Cost 1400 1200 1000 800 -Total Cost 5000 10000 11000 12000 13000 14000

4.Direct Material Cost - where per unit cost decreases with each pound of material used, with a minimum cost per unit of Dollar 9.20.

X Axis	Y Axis
Units Produced	Total Cost	Marginal Cost
1	10	10
2	19.98	9.99
3	29.94	9.98
4	39.88	9.97
5	49.8	9.96
80	736.8	9.21
81	745.2	9.2
82	754.4	9.2
105	966	9.2
106	975.2	9.2

Total Cost 1200 1000 800 -Total Cost

In this case, First Cost is increasing at marginally decreasing rate thereafter increasing at fix rate so it is (I)