8) Last year, Gordon Companyn sold 20,000 units of its only product. if sales increase by 20% in the current year, how will unit variable cost and total fixed cost be affected?

Unit Variable Cost	Total Fixed Cost
A) Remins constant	Remains constant
B) Increases	decreases
C) Decreases	Remains constant
D) Remains constant	Decreases
E) Remains Constant	Increases

A. Choice A

B. Choice B

C. Choice C

D. Choice D

E. Choice E

9) A manufacturing company has a beginning finished goods invetory of $ 14,600, raw material purchases of $18,000, cost of goods manufactured of $32,500, and and ending finished goods inventory of $17,800. The cost of goods sold for this company is:

A. $21,200

B. $29,300

C. 32,500

D. $47,100

E. $27,600

10) A company's prime cost total $ 3,000,000 and its conversion costs cost total $7,000,000. if direct materials are $1,000,000 and factory overhead is $5,000,000, then direct labor is:

A. $4,000,000

B. $14,000,000

C. $2,000,000

D. $1,000,000

E. $3,000,000

11) The following information realates to the manufacturing operations of the JNR Printing Company for the year:

	Beginning	Ending
Raw materials inventory	$57,000	$60,000
Finished goods	68,000	60,000

The raw materials used in manufactuering during the year totaled $118,000. Raw materials purchased during the year amount to:

A. $107,000

B. $115,000

C. $118,000

D. $121,000

E. $126,000

12. if beginning and ending work in process inventories are $ 5,000 and $15,000, respectively, and cost of goods manufactured is $170,000, what is the total manufacturring cost for period?

A. $180,000

B. $155,000

C. $160,000

D. $175,000

E. $165,000