17. T he contribution margin increases when revenues remain the same and Variable cost per unit decreases Variable cost per unit increases Fixed costs decrease Fixed costs increase a. b. c. d. Which of the following would decrease unit contribution margin the most? a. b. c. d, 18. A 15% decrease in selling price. A 15% increase in variable costs. A 15% decrease in variable costs. A 15% decrease in fixed costs. A Company has $450,000 per year of fixed production costs, of which $150,000 are noncash outlays. The variable cost per unit is $15, and the unit selling price is $25. The breakeven volume in sales units for the company would be a. 18,000 units b. 30,000 units c. 45,000 units d. 60,000 units 19. 20. Putting the steering wheel on a golf cart is an example of: a. Unit level activity b. Batch level activity c. Product level activity d. Customer level activity e. Facility or Organization Sustaining activity 21. Sending catalogs to distributors is an example of: a. Unit level activity b. Batch level activity c. Product level activity d. Customer level activity e. Facility or Organization Sustaining activity 22. The following information is taken from Wampler Co.'s current year contribution margin income statement Sales Contribution Margin Fixed Costs Income Taxes $200,000 120,000 90,000 12,000 What was Wampler's margin of safety? a. $50,000 b. $150,000 c. $168,000 d. $182,000