If fixed costs increased and variable costs per unit decreased, the break-even point would:

a. Increase

b. Decrease

c. Cannot be determined by the Data given

d. remain the same

Which of the following costs are NOT included in finished goods inventory? a. Company presidents salary b. Direct Labor c. Direct materials d. Factory Overhead Which of the following is the correct flow of manufacturing costs? a. Cost of goods sold, raw materials, work in process, finished goods b. Raw materials, finished goods, cost of goods sold, work in process. c. Work in process, finished goods, raw materials, cost of goods sold d. Raw materials, work in process, finished goods, cost of goods sold. Department S had no work in process at the beginning of the period. 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $9,900.

The total cost of units completed during the period were:

a. $121,000

b. $117,000

c. $143,400

d. $127,450

Which of the following is NOT a way in which process and job order cost systems are similar?

a. Both accumulate product costs - direct materials, direct labor, and factory overhead

b. Both use job order cost cards

c. Both allocate product cost to units produced

d. Both maintain perpetual inventories

Thank you in advance