2.5. Costs that change in total but not proportionately with changes in the activity level are: A. Fixed Cost B. Mixed cost C. semifixed cost D. variable cost 2.6. Contribution margin is: A. The amount of revenue remaining after B. Available to cover fixed costs and contribute deducting fixed costs to income for the company C. Sales less fixed costs D. Unit selling price less unit fixed costs 2.7. Williams Company expects to sell 500,000 units for $6 per unit. The contribution margin ratio is 30%. If Williams will break even at this level of sales, fixed costs are: A. $150,000 B. $300,000 C.$900,000 D.$2,100,000 2.8. A company has required sales of $1,700,000 to meets its target net income. It has fixed costs of $300,000 and the contribution margin is 30%. The company's target net income is: A. $90,000 B. $210,000 C.$420,000 D.S510,000 2.9. It costs a company $14 of variable costs and $6 of fixed costs to produce product A that sells for $30. A foreign buyer offers to purchase 3,000 units at $18 each. If the special offer is accepted and produced when capacity is fully utilized, net income will: A. Increase $6,000 B. Decrease $36,000 D. Decrease $6,000 D. Decrease $42,000 2.10. If the contribution margin per unit is $15 and it takes 3.0 machine hours to produce the unit, the contribution margin per unit (hour) of limited resource is: A. $25 B.$5 C.$45 D. No correct answer is given