13. Which of the following is included in the cost of goods manufactured under absorption costing but not under variable costing? a. Direct materials b. Variable factory overhead c. Fixed factory overhead d. Direct labor Balta Supreme has a weighted-average unit contribution margin of $12 for its two products, Standard and Premium. Expected sales for Nova are 30,000 for Standard and 10,000 for Premium. Fixed expenses are $840,000. How many Standards will Balta Supreme sell at the break-even point? a. 70,000 b. 50,000 c. 30,000 d. 52,500 14. Which of the following would not be deducted in determining the contribution margin under variable costing? a. Direct labor b. Sales commissions c. Sales office depreciation using the straight-line method d. Variable factory overhead