Name: Class: Date: Cont 430 Second Part First Evaluation (Test) - 11. Variable expense per unit consists only of direct materials, direct labor, and variable overhead. a. True b. False 12. The purpose of the Certificate in Public Accounting is to provide minimal professional qualification for extemal auditors. a. True b. False 13. To determine the number of units that must be sold to eam a target operating income, one can use the equation for operating income and replace the operating income term with the target operating income. a. True b. False 14. The break-even point in sales dollars is equal to the break-even units multiplied by cost. a. True b. False - 15. If variable expenses decrease and the price increases, the break-even point decreases. a. True b. False