19. All of the following s. vice president of production b, vice preeident of Bnance e. manager of the Valhalla Plant d. vice president of sales 20. If fixed costs are $500,000 and the unit contribution units must be sold in order to realize an operating ncone ef stee e St2, what amount of R. 5,000 b. 41,667 e. 50,000 d. 58,333 21. Which of the following costs incurred by a papor wanufbchure included in the group of costs referred to as conversion eestsh a. Factory supervisor's salary b. Machine operator's wages (direct labor) e. Raw lumber (direct materials) d. Factory maintenance personnel supplies weuld NOT be 22. For March, sales revenue is $800,000, sales commissions are 4% of sales, the sales manager's salary is $80,000; advertising expenses are $75,000; shipping expenses total 1% of sales; and miscellaneous selling expenses are Sino phas 34 of 1% of sales. Total selling expenses for the month of March are: a. $203,100 b. $187,550 C. $194,100 d. $192,100 23. If variable costs per unit increased because of an increase in hourly wage rates, the break-even point would: a. decrease c. remain the same increase samesc, dep d. increase or decrease, depending upon the percentage increase in wage rates 24. Which of the following is an example of direct materials cost for an automobile . manufacturer? a. Cost of oil lubricants for factory machinery b. Cost of wages of assembly worker c. Salary of production supervisor d. Cost of interior upholstery