31-40. Indicate whether the following are typically classified as: (A) variable costs (B) fixed costs (C) mixed costs or (D) none of these. Direct Materials. 32. Rent. 33. Depreciation Machinery (Straight Line). 34. 35. Hourly wages of assembly line workers. Sales Commissions. Office Salaries. 36. 37. Advertising 38. Cell plan $50 per month + 1 cent per minute 39. Insurance. Deferred Revenue 41. An income statement in the contribution margin format has a. Fewer costs than the GAAP format income statement. b. The same costs as the GAAP income statement but listed by behavior. c. The same costs as the GAAP income statement but listed by function. d. The information to enable management to see gross profit percentages as an indicator of profitability. 42. A company sells a product for $20 per unit and its variable costs are $12. Fixed costs are $20,000. How many units must be sold to break even? a. 1,000. b. 2,000. c. 2,500. d. None of the above. _43. The conversion costs of production are: a. Direct Material and Direct Labor. b. Direct Material and Manufacturing Overhead. c. Direct Labor and Manufacturing Overhead. d. Direct Labor, Selling and Administrative Expense. 44. The budgeting process usually begins by determining a desired level of a. Sales or revenue. b. Production or consumption. C. Cash. d. Capital needed to support the budget. 45. The break-even point is a. Where revenue equals variable costs. b. Where revenue equals fixed costs. c. Where revenue equals fixed and variable costs. d. Where revenue equals contribution margin. 46. Contribution margin tells the user a. How much of each sales dollar can be used to cover fixed expenses. b. How much of each sales dollar can be used to cover variable expenses. c. The gross profit percentage of the firm. d. The net income of the firm