13) Generally speaking, net operating income under variable and absorption costing will: A) always be equal. B) never be equal. C) be equal only when production and sales are equal. D) be equal only when production exceeds sales. 14) When using data from a segmented income statement, the dollar sales for a segment to break even is equal to: A) Traceable fixed expenses+Segment CM ratio B) Common fixed expenses+Segment CM ratio C)Traceable fixed expenses+ Common fixed expenses) Segment CM ratio D) Non-traceable fixed expenses +Segment CM ratio 15) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense S 121 0 6,000 5,600 400 S 38 S 53 S 11 Fixed costs: Fixed manufacturing overhead S 60,000 28,000 Fixed selling and administrative expense What is the total period cost for the month under variable costing? A) $149,600 B) $60,000 $88,000 $89,600