7. The break -even in units sold will decrease if there is an increase in: b. Total fixed expenses e. Unit variable expenses d. Selling price e. None of the above Givens the following, the contributicn margin per unit is. , Sales (s6.000 unts) Variable Net operating income 8. the following, the contribution margin per unit is. $256,000 $160.000 a. $16 .$2 prodacts on the basis of standard direct labor hours. If the labor 9. Variable manufacturing overhead is applied to variance is unfavorable, the variable overhead efficieney variance will be a Favorable b. Unfavorable c. Either favoeable or unfavorable d. zero 10. The Swenson Corp has the following data from their standard costing system: Actual quantity of DM purchased-35,000 pounds Standard price of DM- $4/pound Matcrial price variance $7,000 unfavorable Material quantity variance $4,200 favorable Then actual price per pound of direct materials purchased during the month is: a. $3.92 b. $4.32 c. $4.08 d. $4.20 11. A favorable labor rate variance indicates that a. Actual hours exceed standard hours b. Standard hours exceed actual hours e. The actual rate exeeeds the standard rate d. The standard rate exceeds the actual rate 12. A total of 6,850 ounces of a raw material was purchased at a total cost of $21,920. The materials price variance was $1,370, favorable. The standard price per ounce for the raw material must be a. $0.20 b. $0.90 . $3.00 d. $3.40 e $3.20