12. The contributions on the property of the equipment of the administrative office are elements of: Conversion Costs Period Expenses (not that way (b) Yes Yes (c) No Yes (d) No No 13. Fixed costs for a product decrease and variable costs per unit decrease. What will be the effect on the Contribution Margin in dollars and the tie point in units, respectively? Contribution Margin Tie Point (a) Decrease Increase (b) Increase Decrease (c) Decrease Decrease 14. If a change occurs in the purchase price of part T-7, direct material used in production, then we can say that (a) total fixed costs change; variable costs per unit are kept constant. (b) total fixed costs remain constant; variable unit costs change. (c) total fixed costs and total variable costs change. (d) the total of fixed costs and the total of variable costs do NOT change. 15. To determine the cost of a product it is necessary to calculate the cost of actual direct materials, actual labor and estimated indirect costs, when we use normal costs. (a) Right (b) False