Which costs will change with a decrease in activity within the relevant range?

Multiple Choice

Unit fixed costs and total variable cost.

Total fixed costs and total variable cost.

Unit fixed cost and total fixed cost.

Unit variable cost and unit fixed cost.

Dipaola Corporation has provided the following data concerning last month's operations.

Purchases of raw materials

$$26,000$

$$6,000$

$$58,000$

Indirect materials included in manufacturing overhead

Direct labor cost

Manufacturing overhead applied to Work in Process $$87,000$

Overapplied overhead

How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?

Multiple Choice

$$32,000$

$$38,000$

$$14,000$

$$26,00$