Title: LESSON THREE: Cost Behaviour Patterns
Course: BAC300: Management Accounting I (PEBL)

3.1 Introduction

This lesson explains the various cost behaviour patterns including: fixed costs, variable costs, Semi-fixed costs mixed costs and total costs.

3.2 Lesson Learning Outcomes

At the end of this lesson, you will be able to:

1. Outline the various types of costs
2. Explain the types of cost behavior patterns.
3. Calculate fixed, variable and mixed cost