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Chapter 4Cost-Volume-Profit Analysis Presentation Outline Common Cost Behavior Patterns Cost Estimation Methods The Relevant Range Cost-Volume Profit Analysis Degree of Operating Leverage Excel and Regression Analysis I. Common Cost Behavior Patterns Variable Costs Fixed Costs Discretionary versus Committed Fixed Costs Mixed Costs Step Costs A. Variable Costs Although variable cost per unit remain constant, total variable cost increases and decreases in proportion to changes in the activity level. B. Fixed Cost in Total Although fixed cost per unit decreases with increases in activity level