The main reason for analysing cost behaviour is to

A) provide estimates of cost behaviour.
B) provide estimates for cost predictions.
C) provide a timeframe for analysing cost behaviour.
D) provide estimates of cost behaviour for cost predictions.

Cost Behaviour

The study of how specific costs change in relation to changes in a company’s level of activity or volume of production.

Cost Predictions

The process of estimating the costs that a company will incur over a specific period, often used for budgeting and financial planning purposes.