13)

When a single manufacturing process generates multiple outputs, it is called a(n)

a.joint activity manufacturing process

b.activity-based manufacturing process

c.joint manufacturing process

d.multiple output manufacturing process

12)

Steven Company has fixed costs of $231,600. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.

Product	Selling Price per Unit	Variable Cost per Unit	Contribution Margin per Unit
X	$1,376	$516	$860
Y	452	242	210

The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number. units of X units of Y

11)

The level of inventory of a manufactured product has increased by 9,495 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$13.00	$7.00
Unit operating expenses of the period	3.00	2.00

The effect on operating income if absorption costing is used rather than variable costing would be a

a.$85,455 decrease

b.$66,465 increase

c.$85,455 increase

d.$66,465 decrease