Which of the following is false ? A. Curvilinear costs can be approximated as mixed costs or broken into smaller relevant ranges for cost prediction purposes. B. The concept of relevant range is applicable to both fixed and variable costs. C. Step costs are fixed over small ranges of activity. D. Changes in the variable costs per unit often occur within a given relevant range.

Answer: Option (D)

Explanation:

Here, in this case from we can state that option (D) is false from the given options.

Variable costs are costs that tends to change as the quantity of the commodity or services that an organization produces further changes. The variable costs are also referred to as the sum of the marginal costs over all the commodities being produced by the organization. These changes within the variable cost per unit can take place within any range.