4a)In using the contribution margin technique

	a.	fixed costs must always be shown separate from other costs and the target.
	b.	a target profit is added to fixed costs.
	c.	a target profit is added to variable costs.
	d.	the target profit should be shown after the break-even analysis indicates zero profit or loss.

4b)Which one of the following calculates the break-even point in units?

	a.	Divide total fixed costs by the contribution margin ratio.
	b.	Divide total fixed costs by the contribution margin per unit.
	c.	Divide fixed cost per unit by the contribution margin per unit.
	d.	Divide total contribution margin by the number of units sold.

4c)

Which one of the following best describes a job cost sheet?

	a.	It is a daily form that management uses for tracking worker productivity on which employee raises are based.
	b.	It is used by management to understand how direct costs affect profitability.
	c.	It is a form used to record the costs chargeable to a specific job and to determine the total and unit costs of the completed job.
	d.	It is used to track manufacturing overhead costs to specific jobs

4d)

Which one of the following is NEVER part of recording the issuance of raw materials in a job-order cost system?

	a.	debit Finished Goods Inventory
	b.	credit Raw Materials Inventory
	c.	debit Manufacturing Overhead
	d.	debit Work in Process Inventory