11) The break-even point in unit sales increases when variable expenses do which of the following? A) Decrease, and the selling price increases. B) Decrease, and the selling price, remains unchanged. C) Increase, and the selling price remains unchanged. D) Remain unchanged, and the selling price increases. 12) The contribution margin ratio always increases when which of the following occurs? A) Variable expenses as a percentage of sales decrease. B) Variable expenses as a percentage of sales increase. C) Break-even point increases. D) Fixed Costs increase. 13) Which of the following statements is true if a company applies overhead to jobs on the basis of a predetermined overhead rate and reports a credit balance in the Manufacturing Overhead account at the end of any period? A) More overhead cost has been incurred during the period than has been charged to jobs. B) The amount of overhead cost charged to jobs is less than the estimated overhead cost for the period. C) The amount of overhead cost charged to jobs is greater than the estimated cost for the period. D) More overhead cost has been charged to jobs than has been incurred during the period. 14) Which of the following is NOT a limitation of activity-based costing? A) More accurate product costs may result in increasing the selling prices of some products. B) Maintaining an activity-based costing system is more costly than maintaining a traditional direct labour-based costing system. C) Changing from a traditional direct labour-based costing system to an activity-based costing system changes product margins and other key performance indicators used by managers. Such changes are often resisted by managers. D) In practice, most managers insist on fully allocating all costs to products, customers, and other costing objects in an activity-based costing system. This results in overstated costs