成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【单选题】 Echo Co has prepared flexed budgets at two activity levels. The total cost of three types of cost is given below. All three costs behave in a linear manner with respect to activity.
| Total cost ($) | |||
| Activity level (units) | M | S | C |
| 5,000 | 4,000 | 10,000 | 8,000 |
| 8,000 | 6,400 | 10,000 | 11,000 |
What is the cost behaviour of each type of cost?
选项：
| M | S | C | |
| A. | Variable | Fixed | Variable |
| B. | Variable | Fixed | Semi-variable |
| C. | Fixed | Variable | Fixed |
| D. | Fixed | Variable | Semi-variable |
2.【单选题】 The following relations of output and cost have been made:
| Output (units) | 8,500 | 10,800 |
| Cost ($) | 22,000 | 25,960 |
It is known that at output levels above 10,000 units, variable cost per unit drops by $0.8 per unit for all subsequent units produced.
What is the variable cost for each unit of output above 15,000 units?
选项：
A. $2.00
B. $1.72
C. $1.20
D. $5.48
