33. Which of the following costs increases the inventory of Work-in-process? (a) Cost of items sold. (b) Cost of direct materials purchased. (c) Administrative costs. (d) Cost of direct materials used. 34. Empresas Cosculluelas presents the following entry to the newspaper: Finished Items 188,800 Items in Process 188,800 The correct explanation for this entry in a company that uses Cost per Order is that Jobs were completed for $ 188,800 (a) true. (b) false. 35. Which of the following is a period cost for a home builder? (a) The plumbers' wages. (b) Accident insurance policy during construction. (c) Depreciation of the furniture of the model houses. (d) Safety helmets of construction engineers. 36. Jurasic produces and sells scale dinosaur figures. Total variable costs per unit are $ 5.00. Total fixed costs are $ 100,000. The company wants a net income of 90,000. Company taxes its income at 40%. If the company sells 100,000 units at what price should it sell. (a) $ 6.00 (b) $6.90 (c) S 7.50 (d) $ 8.00