Within the relevant range: O 1. variable cost per unit decreases as production decreases O 2. fixed cost per unit decreases as production increases. 3. fixed cost per unit decreases as production decreases. O 4. variable cost per unit increases as production decreases QUESTION 32 Jones Company had the following inventory balances for the month of April: Ap Apr 30 Raw Materials $15,000 $5,000 Work In Process $10,000 $11,000 Finished Goods $25,000 $20,000 If the company transferred $40,000 of completed goods from Work In Process to Finished Goods in April, what was the amount of the Cost of Goods Sold? O 1.$45,000 2.$85,000 3. $5,000 4.None of the Above