A company manufactures two products: A and B. The company's accounting records revealed Ihe following per-unit costs for direct material and direct labor Management is considering Assuming that actual activity is the same as expected activity, what is the unit product cost of Product B under activity-based costing? a. $138 b. $123 c. $118 d. $% e None of the above 4. Last year, a company reported sales of $640,000. a contribution margin of $160,000. and a net loss of $40,000 Bused on this information, the break-even point in sales dollars was: A. $240,000 B. $480,000 C. $800,000 D. $400,000 E. None of the above