Question 11 (1 point) What is the result when the contribution margin ratio increases? (D The variable cost ratio decreases. (D The break-even point increases. C) The fixed costs decrease. (D The price decreases. Question 12 (1 point) Which of the following is characteristic of costing? (D Actual overhead costs always enter the work-in-process account. C) The cost of a job includes direct materials, direct labour, and applied overhead. When a job is complete, it must leave cost of goods sold and be entered into finished goods or work-in-process. C) Direct materials are not included in the job cost. Question 13 (1 point) Which of the following is an example of types of resources consumed in an activity dictionary? C) activity sharing C) qualities C) activity attributes C) allocations Question 14 (1 point) What is the break-even point? C) Total revenue minus total cost. (D Profit is greater than zero. C)) Total contribution margin equals total fixed cost. C) Margin of safety is positive. Question 15 (1 point) What three categories separate the expenses on a manufacturer?s income