19. Nurix, Inc. is a business consulting firm. During the month of February, Nurix earned $56,400 of revenues by providing services to 48 clients. Operating expenses for February were $10,500 and non-operating expenses were $6,000. What is the unit cost per item sold? (Round your answer to the nearest cent.) (Points : 2) $19.21 o $15.77 O$22.85 O $19.40 20. Which of the following statements is true of the flow of product and period costs for a manufacturer? (Points: 2) 0 when the manufacturing process is completed, the costs are transferred to the Work-in- Process Inventory account. O The cost of the finished goods that the manufacturer sells becomes its Cost of Goods Sold on the income statement. Period costs remain in inventory accounts on the balance sheet until the product is sold All product costs that have been paid are expensed and reported on the income statement at the end of the accounting period. 21. Which of the following is a variable cost? (Points : 2) Property tax Salary of plant manager Direct materials cost Straight-line depreciation expense