28) Under variable costing, if a manager's bonus is tied to operating income, then increasing inventory levels compared to last year would result in ________.

A) increasing the manager's bonus

B) decreasing the manager's bonus

C) not affecting the manager's bonus

D) being unable to determine the manager's bonus using only the above information

29) Pear Corporation employs 8 individuals. They are all paid $16.50 per hour. How would total costs of personnel be classified?

A) variable cost

B) mixed cost

C) irrelevant cost

D) fixed cost