13 When 20,000 units are produced, fixed costs are $16 per unit. Therefore, when 40,000 units are produced fixed costs will: out of question Select one: a. decrease to $8 per unit b. total $640,000 C. remain at $16 per unit d. Increase to $32 per unit 14 out of The Fine Company uses a job order costing system. The following information belongs to current period: Estimated manufacturing overhead at the beginning of the period: $440,000 Actual manufacturing overhead incurred during the period: $400,000 Manufacturing overhead underapplied: $16,000 ho Predetermined overhead rate: $20 per direct labor hour On the basis of above information, how many direct labor hours were worked during the current period? question Select one: a. 20,800 hours b. 19,200 hours C. 22,000 hours d. 20.000 hours