4 True or False 5 t 5 Statement 1 A company's break even point can be decreased by decreasing the variable costs per unit. The corporate office depreciation using straight line depreciation would not be deducted in 2 determining the contribution margin under variable costing. 3 Under variable costing the sales commissions would be included in finished goods inventory. It requires very little effort and time to create an ABC costing process within a company. As 4 well, once it is set up, there is no maintenance to the system. 7 3