9) Within the relevant range, the difference between variable costs and fixed costs is: - a) variable costs per unit fluctuate and fixed costs per unit remain constant. b) variable costs per unit are constant and fixed costs per unit fluctuate c) both total variable costs and total fixed costs are constant. d) both total variable costs and total fixed costs fluctuate 10) Fill in the missing values Revenues Variable Costs Fixed Costs Total Costs Operating Income Contribution Margin ratio $2,400 a) $2,000 variable costs, $1,600 total costs and 17% contribution margin ratio b) $1.700 variable costs, $1,300 total costs and 17% contribution margin ratio c) $1,300 variable costs, $1,700 total costs and 46% contribution margin ratio d) $1,100 variable costs, $1,500 total costs and 54% contribution margin ratio 11) Determine the missing amounts: - $400 $700 Unit selling price Unit variable cost Contribution margin per unit Contribution margin ratio $300 30% a) S700 unit selling price and $400-unit variable cost. b) $1,000 unit selling price and $700-unit variable cost. c) $428 unit selling price and $128-unit variable cost. d) Not enough information to determine values 12) The manufacturing operations of Bryant, Inc. had the following balances for the month of January: Inventories January 1 January 31 Raw materials $12,000$13,000 Work in process $2000 $23,000 Finished goods $14,000 S16,000 Bryant transferred $270,000 of completed goods out of work in process during January. Compute the cost of goods sold: - a) S293,000 b) $270,000 c) S268,000 d) S272,000