41.Indirect costs are A.costs that are not worth the effort to trace to a specific cost object. B.costs that change, in total, indirect proportion to changes in activity levels. C.always irrelevant D.costs that remain constant no matter the activity level.

42.Fixed costs are A.costs that are not worth the effort to trace to a specific cost object. B.costs that change, in total, in direct proportion to changes in activity levels. C.always irrelevant. D.costs that remain constant no matter the activity level.

43.Prime costs are defined as A.manufacturing costs plus non-manufacturing costs. B.direct labor plus direct materials. C.variable costs equal fixed costs. D.manufacturing overhead plus direct labor

44.Southern Cross sells a product for $50 per unit. Variable costs per unit are $30, and monthly fixed costs are $150,000. Answer the following questions: (6 Points) a. What is the break-even point in units? b. What unit sales would be required to earn a target profit of $100,000?

45.Eastern Border had revenues of $900,000 in March. Fixed costs in March were $480,000 and profit was $60,000. Answer the following questions: (6 Points) a. What was the contribution margin percentage? b. What monthly sales volume (in dollars) would be needed to break-even?