17. The total units accounted for equals units in a. beginning work in process b. beginning work in process c. ending work in process + units transferred out d. ending work in process-units started into production - units transferred out + ending work in process. 18. The Slicing Department production process shows: Beginning Work in Process Ending Work in Process Total units to be accounted for 10,000 50,000 180,000 How many units were started into production in Department 1? a. 190,000. b. 130,000. C. 180,000. d. 170,000. 19. A cost which remains constant per unit at various levels of activity is a a. variable cost. b. fixed cost. c. mixed cost d. manufacturing cost. Which of the following is not a cost classification? a. Mixed b. Multiple c. Variable d. Fixed 20. 21. If the activity level increases 10%, total variable costs will a. remain the same. b, increase by more than 10%. C. decrease by less than 10%. d, increase 10%. A mixed cost contains a. a variable element and a fixed element. b. both selling and administrative costs. C. both retailing and manufacturing costs. d. both operating and nonoperating costs. 22. 23. The break-even point is where a. total sales equal total variable costs. b. contribution margin equals total fixed costs. c. total variable costs equal total fixed costs. d. total sales equal total fixed costs