checking if these are correct or not

? 33 D. If fixed costs are $46,800, the unit selling price is $42, and the unit variable costs are $24, what break-even sales (unit) if the variable costs are decreased by $2? A. 2,127 B. 1,950 14 D. 2.340 34 Cool-lt Company manufactures and sells commercial air conditioners. Because of current trends, it C Cool-1t Com expects to increase sales by 10 percent next year. If this expected level of production and sales occurs and plant expansion i s not needed, how should this increase affect next vear's total amounts for the following costs Variable Costs / Fiel Costs / ??'ed Costs A. increase/increase/ increasc decrease / increase/ increase rease o change/ increase no change/ no change / increase 35 When the fixed costs are S120,000 and the contribution margin is s30, the break-even point is , 16.000 units 4.000 units C. 8.000 units D. 6.000 units 36 For a period during w hich the quantity of product manufactured exceeded the quantity sold, income fro operations reported under absorption costing will be smaller than income from operations reported under variable costiny. A. True B. False 37 DManley Co. manufactures office furniture. During the most productive month of the year, 4,500 desks were manufactured at a total cost of $86.625. In its slowest month, the company made 1,800 desks at a cost of $49.500. Using the high-low method of cost estimation, total fixed costs are S61,875 24.750 C S33.875 D cannot be determined from the data given Under variable costing, which of the following costs would not be included in tfinished goeds inventory? 38 A, wages of machine operator B. electricity used by factory machinery Csteel costs for a machine tool manufacturer D. salary of factory supervisor 39 The factory superintendent's salary would be included as part of the cost of products manufactured under the True B False Page 6