21. The Breakeven point in units sold will decrease if there is an increase in which of the following unit sales volume total fixed expenses unit variable expenses selling price 22. In Static budgets, the quantity of materials or hours is changed to reflect the actual quantity True False 23. In the early days, machine hours were used as a means to allocate overheads? True False 24. The cost structure of a firm consists of Sales. Variable cost and Fixed cost True False 29. One of the key aspects in Measuring the performance of an Organization is Return on Sales True False Dillo 30. Top Management is better off looking at the day to day operations rather than strategic operations True False 31. One of the key aspects in Measuring the performance of an organization is the size of the Assets True False 32. In Payback Period method of Capital Budgeting, time value of money is taken into account True False 33. Sovereign rating is used in Standard Costing True Falue