Idbor. B) Unspecified labor. C) Indirect labor. D) Basic labor. E) Joint labor. 13) Last year, Gordon Company sold 20.000 units of its only product. If sales increase by 20% in the current year, how will unit variable cost and total fixed cost be affected? Unit Variable Cost A) Remains constant B) Increases C) Decreases D) Remains constant E) Remains constant Total Fixed Cost Remains constant Decreases Remains constant Decreases Increases C) Choice B E) Choice D D) Choice E B) Choice A A) Choice C 14) Which one of the following items is normally not a manufacturing cost? A) General and administrative expenses. B) Direct materials. C) Factory overhead. D) Direct labor. E) Conversion cost