54) 54) Dunby Inc., a law consulting firm, has been using a sinele plantwide rate with direct labor hours as is $250 per hour. Clients are the allocation base to allocate overhead costs. The direct labor rate billed at 140% of direct labor cost. Chandler Massey, the president ot the ABC system to accurately allocate total indirect costs-travel and information technology support. The below: the indirect costs. He identified two activities that amount to other relevant details are given Estimated Quantity of Allocation Base Estimated costs Allocation Base Miles driven Activity Travel 2,500 miles 1350 DLH IT SupportDirect labor hours Total The predetermined overhead allocation rate for travel will be A) $78.74 per mile B) $38.00 per mile D) S4074 per mile O $250 per mile 55) 55) Which of the following will lower the breakeven point? B) an increase in the variable costs per unit D) an increase in total fixed costs A) a decrease in the sales price per unit C) an increase in the sales price per unit 56) 56) Which of the following costs does not change in total despite changes in volume? A) total production cost Q) mixed cost B) variable cost D) fixed cost 57) 57) Groovelex Inc. has collected the following data for the current year 50 units 550 units 600 units $120 per unit Beginning inventory Units produced Units sold Sale price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $25 per unit $12 per unit $13 per unit $16,500 per year 56 per unit What is the unit product cost for the current year using absorption costing? D) $65 C) 570 B) $80 A) $55 58) 58) Them method allows managers to manipulate operating profits through production. B) marginal costing D) direct costing A) absorption costing C) variable costing