28. The variable cost per unit a. decreases as the number of sales increase. b. changes c. remains constant d. increases 29. As production increases, what should you expect to happen to the fixed costs per unit a. Increase b. Decrease Remain the same c. d. Either increase or decrease, depending on the variable cost 30. Cost volume profit analysis a. is unrelated to breakeven analysis b. helps managers predict how income will by affected by changes in costs and sales levels c. cannot be used to predict the sales volume needed to achieve a desired level of net income d. can only be used when a manufacturing facility has excess capacity. e. none of the above 31. What is a characteristic of total variable costs? They increase as production volume increases b. a. They remain unchanged when production volume increases They are not used in cost volume profit analysis d. c. They are dependent upon scatter diagrams None of the above e. Which of the following is a fixed cost? 32. a. Direct materials b. Office rent e. Direct supplies d. Direct labor 33. During this past year, a small publishing company sold 60,000 copies of Super Travel paperbacks (its on product) at $5 per book; total fixed costs were S15,000; and total variable costs were $3 per book. Wha this company's breakeven point in units? a. 10,500 units b. 7,500 units c. 30,000 units d. 15,000 units The breakeven point is the point at which fixed expenses equal variable expenses b. 34. a. sales equal the sum of variable and fixed expenses sales equal variable expenses d. c. fixed expenses equal sales