80.Operating earnings will it is in __________ as soon as there is zero start inventory and also all inventory units created are sold.    

A. lower under variable costing than absorption costing

B. the very same under both variable and absorption costing

C. higher under variable costing than absorption costing

D. higher than gross margin under change costing

81.Assume a firm sells a given product because that $70 per unit. How many units must be marketed to break-even if change selling prices are $10 per unit, change production prices are $22 per unit, and also total fixed prices are $427,500?    

A. 11,250 units.

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B. 13,359 units.

C. 8,906 units.

D. 7,125 units.

E. 6,107 units.

82.Assume a company sells a given product for $90 every unit. How many units need to be offered to break also if variable selling prices are $2 per unit, variable production costs are $31 per unit, and total fixed prices are $1,799,946?   

A. 31,578 units.

B. 19,995 units.

C. 20,454 units.

D. 14,634 units.

E. 899,973 units.

83.Assume a firm sells a provided product for $12 per unit. How many units should be marketed to break even if variable selling expenses are $0.50 per unit, change production expenses are $3.50 every unit, and also total fixed costs are $4,500,000?   

A. 391,305 units.

B. 562,500 units.

C. 529,412 units.

D. 281,250 units.

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E. 375,000 units.

84.Sales mix decisions must be made making use of variable costing because:   

A. Sales mix decisions usually focus on solved costs

B. Fixed prices will not affect operating revenue in the long-term

C. Companies need to emphasize commodities with the highest possible contribution margins if they desire to rise profits

D. All costs, consisting of variable and also fixed costs, are controllable in the long-term

85.Shore company reports the following information about its production cost. 

Units produced28,000 units

Direct labor$23 per unit

Direct materials$24 every unit

Variable overhead$280,000 in total

Fixed overhead$94,920 in total

Compute production price per unit under absorption costing.    

A. $57.00

B. $60.39

C. $47.00

D. $23.00

E. $24.00

86.Urban company reports the following information regarding its manufacturing cost: 

Units produced20,000 units

Direct labor$13 every unit

Direct materials$18 per unit

Variable overhead$220,000 per unit

Fixed overhead$110,000 in total

Compute production expense per unit under change costing.  A. $18.00

B. $36.50

C. $42.00

D. $13.00

E. $31.00

87.Hayes Inc. Noted the following information because that the year 2015: 

Beginning inventory100 units

Units produced750 units

Units sold        800 units

Selling price$150/unit

Direct materials$35/unit

Direct labor$16/unit

Variable manufacturing overhead$15/unit

Fixed manufacturing overhead$24,000/yr

Variable selling/administrative costs$8/unit

Fixed selling/administrative costs$15,500/yr

What is the unit product expense for the year making use of absorption costing?  A. $98

B. $66

C. $74

D. $96

88.Hayes Inc. Detailed the complying with information because that the year 2015: 

Beginning inventory100 units

Units produced750 units

Units sold        800 units

Selling price$150/unit

Direct materials$35/unit

Direct labor$16/unit

Variable manufacturing overhead$15/unit

Fixed manufacturing overhead$24,000/yr

Variable selling/administrative costs$8/unit

Fixed selling/administrative costs$15,500/yr

What is the unit product cost for the year making use of variable costing?    

A. $98

B. $66

C. $74

D. $96

89.Sea company reports the adhering to information about its production cost.