9. The accounting records of Bronco Company reve the following information: Direct materials Direct labor Manufacturing overhead Work-in-process inventory on 1/1/16 Finished goods inventory on 1/1/16 Work-in-process inventory on 12/31/16 Finished goods inventory on 12/31/16 $60,000 125,000 50,000 189,000 76,000 140,000 Bronco's cost of goods manufactured for 2016 is A. $519,000. B. $522,000 C. $568,000 D. $571,000. A company observed a decrease in the cost per unit. All other things being equal, which of the following is probably true? A. The company is studying a variable cost, and total volume has increased. B. The company is studying a variable cost, and total volume has decreased. C. The company is studying a fixed cost, and total volume has increased. D. The company is studying a fixed cost, and total volume has decreased. E. The company is studying a fixed cost, and total volume has remained 10. constant