2. If the total variable costs to make and sell a unit of a product is $50 per unit, the firms fixed costs are $200,000 and sales price is $75 per unit what s their break even point in sales? A. 600,000 B. 450,000 C. 500,000 D. 700,000 3. During January, an Inc. transferred $60,000 from WIP to Finished Goods. The recorded cost of goods sold is $65,000. What would be an accurate entry? A. Credit to work in process of $60,000 B. Credit to work in process of $55,000 C. Credit to work in process of $75,000 D. Credit to work in process of $64,000 4. During December, 74,000 of raw materials were requisitioned from the storeroom for use in production. The materials had direct and indirect materials. The indirect materials were 7,000 . The journal entry to record this requisition a debit to manufacture overhead cost of ? A. 4.000 B. 3,000 C. 6,000 D. 7,000 5. Straight line depreciation expense on factory building equipment would be A. Variable cost B. Mixed cost C. Fixed cost D. Manufactured products cost