8. Under absorption costing and variable costing, how are fixed manufacturing costs treated? Absorption Variable 1. Product Cost 2. Product Cost 3. Period Cost 4. Period Cost Product Cost Period Cost Product Cost Period Cost Problem (Total 10 points); Sales price per unit for product X is $90. The variable costs per unit and total fixed costs are as follows: Variable costs per unit: Fixed costs W 19 9 DI Problem (Total 10 points); Sales price per unit for product X is $90. The variable costs per unit and total fixed costs are as follows: Variable costs per unit: Fixed costs: Machining $25 Depreciation $ 40,000 Packaging 15 Maintenance 31.000 Total variable $40 9,000 Cleaning Real estate tax 5.000 Total fixed $85.000 Using Contribution Margin technique, calculate Sales Revenue and Sales Units at Break- Even point. (b) If the current level of sales is 2.300 units, by what percentage can sales decrease before the company has to worry about having a net loss? W 19 pos