11 Which of the following is an example of internal failure costs? costs incurred for the evaluation of the quality of suppliers' processes O costs incurred in the inspection at various stages of production cost incurred as warranty expenses cost incurred for the reworking of substandard products 1 pts Question 19 1 pts Martin was a professional classical guitar player until a motorcycle accident left him disabled. After long months of therapy, he hired an experienced luthier and started a small shop to make and sell Spanish guitars. The guitars sell for $900, and the fixed monthly operating costs are as follows: Rent and utilities Wages and benefits to luthier Other expenses $800 2000 474 Martin's accountant told him about contribution margin ratios, and Martin understood clearly that for every dollar of sales, $0.65 went to cover his fixed costs, and anything above that point was profit. Martin wishes to earn $4000 of operating profit each month. Calculate the number of guitars Martin will need to sell to achieve the target profit. (Round your answer up to the nearest whole guitar.) 12 guitars O3 guitars 13 guitars 4 guitars D Question 23 Which of the following statements is true if the variable cost per unit increases while the sales price per unit and total fixed costs remain constant? O The contribution margin increases. The breakeven point decreases. The breakeven point increases. O The breakeven point remains the same. 1 pts