12) When production levels are expected to decline within a relevant range, what effects would be anticipated with respect to each of the following? Fixed Costs Variable Costs Per Unit Per Unit A) Increase No change B) Increase Increase No change No change D) No change Increase Please use this information to answer questions 13, 14 & 15: Assume the following information for SABRES Company: Prime Costs Conversion Costs Direct Materials Used Beginning Work In Process Ending Work In Process $525,000 598,000 105,000 198,000 81,000 13. Direct Labor used is calculated to be: $ 14. Factory Overhead is calculated to be: $ 15. The total all in manufacturing cost for the period is calculated to be: $