$5)$

is$/$are excluded from the incremental analysis because they will be incurred regardless of whether or not the company accepts the special order.

A$)$ Fixed overhead costs

B$)$ Variable overhead costs

C$)$ Direct labor

D$)$ Direct materials

$6)$ A budget that is based on a single estimate of sales volume is called a:

A$)$ static budget.

B$)$ flexible budget.

C$)$ variable budget.

D$)$ sunk cost budget.

Rosenda Corp, uses a selling price of $$18,$ variable costs of $$13$ per unit, and fixed costs of $$25,000.$ How many units must be sold to break$-$even?

A$)1389$

$)10,000$

C$)5000$

D$)1923$