1) What do you subtract from the sales price per unit to compute the unit contribution margin?

a) total administrative cost per unit

b) total variable cost per unit

c) None of the choices are correct.

d) do not subtract anything

e) total fixed cost per unit

2) The entry to adjust for over applying overhead may include:

a) All of the choices provided are correct.

b) Debit to Finished Goods.

c) Debit to Work in Process

d) Debit to Cost of Goods Sold.

e) Debit to Factory Overhead