A credit to Work in Process Control represents a work still in process. b. raw materials purchased. c. the allocation of overhead to production. d. completed items being transferred to Finished Goods Control The cost of indirect material for a manufacturing plant is generally considered to be a: Fixed cost Overhead cost Yes No No Yes No Yes Yes No When production increases, variable manufacturing costs: Total Variable Cost Unit Variable Cost a. decreases decreases b. increases remains same c. decreases remains same d. increases increases When a company reaches the breakeven point in sales, fixed costs equal a contribution margin. b. total costs. c. variable costs. d. sales. The total contribution margin decreases if sales volume remains the same and: a fixed expenses increase. b. fixed expenses decrease. c. variable expense per unit increases. d. variable expense per unit decreases