$(41.)$ A company reports these data:

$$ Price per unit $=$ $$10$

$$ Variable cost per unit $=$ $$4$

$$ Fixed cost $=$ $$3,000$

Given these data, what is the break even number of units?

A$.800$ units

B$.1,200$ units

C$.600$ units

D$.500$ units

$$

$(42.)$ A company reports these data:

$$ Selling price per unit $=$ $$5\mathrm{.}00$

$$ Variable cost per unit $=$ $$2\mathrm{.}00$

$$ Number of units sold $=50,000$ units

$$ Fixed costs $=$ $$30,000$

Given these data, what is the contribution margin per unit?

A$.$ $$2$

B$.$ $$3$

C$.$ $$5$

D$.$ $$1$

$$

$(43.)$ In a process costing system, in addition to the units both started and completed during a period, which other is included in the computation of the amount of work done during a period?

A$.$ Amount of work done to prepare the finished goods inventory for final shipment to the customer

B$.$ Amount of work done to complete the beginning work$-$in$-$process inventory

C$.$ Amount of work done to purchase raw materials and have those materials inspected

D$.$ Amount of work done in budgeting and planning for the flow of materials, labor, and overhead.

$$

$(44.)$ What is the first step in implementing an ABC overhead System?

A$.$ Calculate the activity rates associated with each cost pool

B$.$ Identify all the cost drivers associated with overhead costs

C$.$ Determine exactly what activities cause overhead costs

D$.$ Compute the amount of cost in each cost pool

$$

$(45.)$ What are the three general types of overhead activities in an ABC System?

A$.$ Unit level, batch level, and product line

B$.$ Actual level, budget level, and variance

C$.$ Materials level, labor level, and overhead

D$.$ Operating level, investing level, and financing

$$

$(46.)$ Why is an activity$-$based costing $($ABC$)$ system not used by all companies?

A$.$ It takes more time and expense to create and administer an ABC system.

B$.$ Implementing an ABC system requires very little analysis of the factors that create overhead costs.

C$.$ ABC is not useful when the production process varies for different products

D$.$ An ABC system is based only on direct labor hours.