A) finished inventory 15) manufacturing overhead raw materials inventory D) work in process inventory 26) Manufacturing overhad would indude A) indirect labour costs only B) all manufacturing costs except direct materials and direct labor C) all manufacturing costs D) indirect materials only 27) CVP analysis assumes all of the following except that A) a change in volume is the only factor that affect costs B) inventory levels will increase C) revenues are linear throughout the relevant range D) the mix of products will not change 28) The formula used to find the sales revenue (sales in dollars) needed in order to break even or generate a target profit is A) (fixed expenses operating income) contribution margin ratio. B) (fixed expenses operating income) contribution margin per unit. (fixed expenses-operating income) - contribution margin ratio D) (fixed expenses-operating income) contribution margin per unit