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5. In a Contribution Margin Format Financial Statement, what does the Total Contribution Margin need to be for the company to breakeven. A. Equal to Total Sales B. Equal to Total Variable Costs C. Equal to Total Fixed Costs D. None of the above 6. Which of the following types of production would most likely use process costing? A. Construction of custom homes B. Graphic Designer C. Custom jeweler D. Potato chip manufacturer 7. If total sales dollars were $2,448,000 and total variable costs were $644,000 and the company sold 22,000 units. What was the unit contribution margin? A. $1,804,000 B. $136 C. $972,000 D. $54 E. $82 F. $2,448,000 8. Which of the following statements best explains the concept of "relevant range"? A. Over a large enough range of production, all costs are generally considered fixed. B. Management focuses mainly on how costs behave within the levels of production that are reasonably likely to occur. C. Over a small enough range of production, all costs are generally considered variable. D. All of the above 9. Which of the following statements about a process costing system is incorrect? A. In a process costing system, each processing department has a work in process account. B. In a process costing system, equivalent units are separately computed for materials and for conversion costs. C. In a process costing system, costs are traced by each individual job