18. I n Activity Based Cost System, which of the following levels of costs should not be allocated to products for decision-making purposes? A. Unit-level activities. B. Batch-level activities. C. Product-level activities. D. Organization-sustaining activities. 19. If a company decreases the variable expense per unit while increasing the total fixed expenses the total expense line relative to its previous position will: A. shift downward and have a steeper slope. B. shift downward and have a flatter slope. C. shift upward and have a flatter slope. D. shift upward and have a steeper slope. 20. Garth Corporation sells a single product. If the selling price per unit and the variable expense per unit both increase by 10% and fixed expenses do not change, then: Contribution Contribution Break-even margin per unit margin ratio in units A) Increases Increases Decreases B) No change No change No change C) No change Increases No change D) Increases No change Decreases A. Option A B. Option B C. Option C D. Option D 21. Steeler Corporation is planning to sell 100,000 units for $2.0o per unit and will break even at this level of sales. Fixed expenses will be $75,000. What are the company's variable expenses per unit? A. $0.75 B. $1.0o C. $1.25 D. $1.10 22.Ofarrell Corporation, a company that produces and sells a single product, has provided its contribution format income statement for March. If the company sells 5,400 units, its net operating income should be closest to: A. $19,0o8 B. $17,600 C. $24,00o D. $34,000