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66. Que Corporation uses a process cost accounting system. The company manufactured certain goods at a cost of 5e00 and sold them on credit to Are Corporation for $1,075. The complete joumal entry to be made by Que at he time of this sale is A Accounts Receivablo-Are Corporation Finished Goods Inventory 1,075 800 275 Sales B. Accounts Receivable-Are Corporation 1,075 800 Selling expense Sales Cost of Goods Sold 1,075 800 C. Cost of Goods Sold Sales 1,075 1,075 O. Finished Goods Inventory 800 1,075 Sales Accounts Receivable-Are Corporation Cost of Goods Sold 1,075 800 E. Accounts Receivable-Are Corporation Cost of Goods Sold 1,075 800 Sales Finished Goods Inventory 1,075 800 The departmental overhead rate method allows each department to have its own overhead rate and its own allocation base. True False 67. A recent income statement for Volkswagen reports the following (in millions). Assume 75 percent of the cost of sales and 75 percent of the selling and administrative costs are variable costs, and the remaining 25 percent of each is fixed, Compute the contribution margin (in millions). (Round computations using percentages to the nearest whole euro.) Sales Cost of sales Selling and administrative expenses15,500 126,875 105,431 69. Product level costs do not vary with the number of units or batches produced True False