a debit to: lecuraeu a) Raw Materials b) Work in Process c) Manufacturing Overhead d) Finished Goods 022. Which of the following statements is CORRECT with respect to fixed costs per unit? a) They will increase as production decreases b) They will decrease as production decreases c) They will remain the same as production levels change d) They will increase as production increases 023. In computing its predetermined overhead rate, Brady Company included its factory insurance cost twice. This error will result in: a) the ending balance of Finished Goods to be understated b) the credits to the Manufacturing Overhead account to be understated c) the Cost of Goods Manufactured to be overstated d) the Net Operating Income to be overstated