Problem;
Stewart Company is attempting to classify costs according to their cost behavior. Data concerning activity and costs are listed below:
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