9. Period costs for a manufacturing company would fnow directly to A. The income statement as an expense. B. Factory overhead. C. The balance sheet as inventory. D. Cost of goods sold on the income statement E. The current schedule of cost of goods manufactured 10. Last year, Wesson Company sold 10,000 unts of its onty product if saes ncrease by 12%inthe current year, how will unit variable cost and unit fixed cost be affected? Unit Variable Cost Unit Fixed Cost Remains constant A) Remains constant B) ?Increases C) Decreases D) Remains constant E) Remains constant Remains constant 11. Manufacturing costs other than direct materials and direct labor, and are not readily traceable to specific units or batches of production are called A. Administrative expenses. B. Nonmanufacturing costs C. Prime costs. D. Factory overhead E. Preproduction costs. 12. Which of the following should not be included in direct materials costs? A. Invoice costs of direct materials. B. Delivery charges on shipments to customers C. Materials storage costs D. Materials handling costs. E. Incoming freight charges. pg