2: Which of the following is not an internal user? a) corporate officers b) staff employees c) department manager d) shareholders + Q5: When are period costs recorded on the income statement? a) when the product that they are associated with is sold b) when they occur c) at the discretion of management d) none of these choices 53 54 Q8: Crane Company has variable costs which are 20% of its unit selling price and fixed costs of $20,000. How many sales will Crane report at its break-even point in dollars? 55 6 7 8 a) $25,000 b) $100,000 c) $4,000 d) $16,000