17 Spoilage that is an inherent result of the particular production process and arises under efficient operating conditions is referred to as: aordinary spoilage b. normal spoilage c. abnormal spoilage d. there is no special tern for this type of spoilage All other things being equal, the higher the variable cost percentage the lower the contribution margin percentage b. selling price return on sales d. break-even point in units 18 a. C. 19 Breakeven sales is the level of sales a. where total variable costs equals total fixed costs b. where total revenue exactly equals total costs C. where total sales revenue equals total fixed costs d. which falls within the relevant range