Check only the correction statements below. Check the incorrect statements will result in losing a half of the points for a correct statement. ABC Inc. plans to expand the production by replacing the existing capital equipment. The following information is available Last period This period Production (units) 2,000 2,500 materials (pounds) 2,500 2,500 cost per unit S0.50 S0.45 labor (hrs) 300 325 labor rate S17.00 $17.00 capital equipment $12,000 $15,000 3 3 capital equipment fully depreciated, in periods energy, units 6,000 5,000 energy rate $0.12 $0.12 $3,000 $3,000 other overhead (is part of fixed costs) selling price/unit S10,00 S10.25 unit variable cost, last period, was $7,070. % cost change in labor cost per unit output between the two periods is not 0.13 total annual variable cost, last period, was not $3.54 unit cost of energy, last period, was $720. m unit cost of materials, last period, was $0.45 breakeven point for this period is not $1,088 % cost change in material cost per unit output between the two periods is not 0.28. total annual cost, last period, was $7.04. breakeven point for last period was 1,088. total annual cost, this period, is 56.10. unit cost of labor, this period, is $2.21, % change in contribution, this period compared with last period is (0.14) % cost change per unit output between the two periods is 0.13. unit cost of labor, last period, was $2.50 total annual variable cost, this period, is $2.90. unit cost of materials, this period, is not 5.045. unit cost of energy, this period, is not $600. cost change in capital cost per unit output between the two periods is 0.00 % cost change in energy cost per unit output between the two periods is (0.33)