6 . At current production volume of 200 units, fixed costs are $12 per unit and variable costs are $8 per unit. These costs ($12+$8 per unit) include $4 of direct labor per unit and $2 of direct materials per unit, the rest is variable and fixed overhead. What are the total costs if production volume is 180 units? ceea $4,000 $3,600 $1,452 $3,840 $2,400 If sales volume, price and unit variable costs do not change, and the fixed costs decrease by S5,500, which of the following is true regarding the breakeven volume, operating leverage and operating risk: