1. The manufacturing cost per unit for absorption costing is usually, but not always,

A. higher than manufacturing cost per unit for variable costing.

B. usually, but not always, lower than manufacturing cost per unit for variable costing.

C. always higher than manufacturing cost per unit for variable costing.

D. always lower than manufacturing cost per unit for variable costing.

2. The one primary difference between variable and absorption costing is that under

A.variable costing, companies charge the fixed manufacturing overhead as an expense in the current period.

B. absorption costing, companies charge the fixed manufacturing overhead as an expense in the current period.

C. variable costing, companies charge the variable manufacturing overhead as an expense in the current period.

D. absorption costing, companies charge the variable manufacturing overhead as an expense in the current period.

3. Capitol Manufacturing sells 3,000 units of Product A annually, and 7,000 units of Product B annually. The sales mix for Product A is

A. 30%

B. 43%

C. 70%

D. CAN NOT DETERMINE