20. Dolan Company's accounting records reflect the following Raw materials inventory Work in process inventory Finished goods inventory con Dec 31, 2017 $310.000 300.000 190.000 150.000 ufactured for 2017 mounted to 5190.000 Dolan Company's cost of poods manufactured for 2017 cost of goods sold for the year is A) 51.930,000 B) S2.000.000 C) S1,750,000 D) $1,850,000 21. Zehms, Inc. has a unit contributo ms, Inc. has a unit contribution margin of $30 and a contribution margin ratio of 60. How much is the selling price of each unit? A) S18 B) SSO C) S75 D) Cannot be determined without more information 22. If a firm increases its activity level, A) most costs will rise. B) no costs will remain the same. C) some costs will change, others will remain the same. D) costs should remain the same. 23. In applying the high-low method, what is the fixed cost? Month Total Cost Miles 80,000 50,000 70,000 90.000 $192.000 160.000 188.000 260.000 January February March April 4 5.280XX) B) $35.0 C SI0.000 D) $72.000 Version | Page 7