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Chapter 5 Cost Behavior: Analysis and Use Learning Objectives LO1. Understand how fixed and variable costs behave and how to use them to predict costs. LO2. Use a scattergraph plot to diagnose cost behavior. LO3. Analyze a mixed cost using the high-low method. LO4. Prepare an income statement using the contribution format. LO5. (Appendix 5A) Analyze a mixed cost using the least-squares regression method. New in this Edition ? Many new In Business boxes have been added. ? The end-of-chapter materials have been expanded by adding several new shorter exercises. Chapter Ov