QUESTION 19 Selected cost data (in thousands) concerning the past fiscal year's operations of the Televans Manufacturing Company are presented below. Raw materials Work-in-process Finished goods Inventories Beginning $75 80 90 Ending $85 30 110 $326 Raw materials used Total manufacturing costs charged to production during the year (including raw materials, direct labor, and factory overhead applied at a rate of 60% of direct labor cost) Cost of goods available for sale Selling and general expenses The cost of raw materials purchased during the year was $360 $316 $336 686 826 25 $411 QUESTION 20 A company makes a product that sells for $30, and variable costs are estimated at $26 per unit. If the breakeven point in units sold is 45,000, foed costs must be $720,000 $1,350,000 $180,000 $1,170,000