35. Neris Fabrication Plant has provided you with the following information: Total manufacturing overhead costs estimated at the beginning of the year Total direct labor costs estimated at the beginning of the year Total direct labor hours estimated at the beginning of the year Actual manufacturing overhead costs for the year Actual direct labor costs for the year Actual direct labor hours for the year $243,000 $124,000 5400 direct labor hours $245,000 $135,000 4500 direct labor hours The company bases its manufacturing overhead allocation on direct labor hours. What was the unadjusted ending balance in the Manufacturing Overhead account? A) $19,556 credit balance B) $19,556 debit balance C) $42,500 credit balance D) $42,500 debit balance 36. Which of the following statements is true if total fixed costs decrease while the sales price per unit and variable cost per unit remain constant? A) The contribution margin increases. B) The breakeven point increases C) The contribution margin decreases. D) The breakeven point decreases. 37. Amy Foods produces a gourmet condiment that sells for $24 per unit. Variable cost is $6 per unit, and fixed costs are $8000 per month. If Amy expects to sell 1500 units, compute the margin of safety in units. (Round any intermediate calculations and your final answer to the nearest whole unit.) A) 444 units B) 1,056 units C) 1,500 units D) 19 units