A cost which remains the same per unit at various levels of activity is a a. fixed cost. b. variable cost. c. manufacturing cost. d. mixed cost. The three most common cost behavior classifications are: a. variable costs, product costs, and sunk costs b. variable costs, period costs, and differential costs c. fixed costs, variable costs, and mixed costs d. variable costs, sunk costs, and opportunity costs A company desires to sell a sufficient quantity of products to earn a pretax profit of exist60,000. If the unit sales price is exist12. unit variable cost is exist4, and total fixed costs are exist120,000, how many units must be sold to earn a target pretax profit of exist60,000? a. 22, 500 units b. 13, 500 units c. 33, 750 units d. 18,000 units Which of the following is not a cost pool used with the activity-based costing (ABC) method? a. direct labor hours b. production setups c. machine hours d. all are ABC cost pools