CIMA Fundamentals of management accounting BA2 Question # 23 Topic 3 Discussion

CIMA Fundamentals of management accounting BA2 Question # 23 Topic 3 Discussion

BA2 Exam Topic 3 Question 23 Discussion:
Question #: 23
Topic #: 3

Which of the following best describes a step cost?


A.

A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.


B.

A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.


C.

A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.


D.

A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.


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