1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 D. $79,000 QUESTION 7 If production is increased from 1,200 units to 1,400 units (both of which are in the company's relevant range), which of the following will also increase? A. Per unit fixed costs and total variable costs. B. Total variable costs only. C. Per unit fixed costs only. D. Total fixed costs and per unit variable costs. QUESTION 8 Prior to closing its overapplied or underapplied manufacturing overhead balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $69,000 and the total of the credits to the account was $53,000. Which of the following statements is true? A. Actual manufacturing overhead incurred during the month was $69.000, Cold during the month was $53,000