13. Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches.

Given the following numbers from Webster Company, match the correct value with its appropriate term. Webster Company sells a product for $20. Unit cost information is as follows:

Direct materials	$7
Direct labor	$3
Variable overhead	$4
Fixed overhead	$1

Webster normally produces 50,000 units and the fixed overhead rate is based on this amount. Fixed selling and administrative expense is $87,000.

Clear All
$6 $14 14,500		Variable cost per unit Contribution margin per unit break-even point (in units)