Determine the unit break-even point, assuming fixed costs are $60,000 per period, variable costs are $16.00 per unit, and the sales price is $25.00 per unit.

		5,000
		6,667
		15,000
		12,000

The Snape Corporation has the following data for 2014: Selling price per unit $10 Variable costs per unit $6 Fixed costs $20,000 Units sold 12,000 Snapes 2014 operating leverage is:

		0.50
		2.00
		4.00
		1.71

Electricity used to heat, light, and cool a manufacturing facility would best be classified as what type of cost?

		Variable cost
		Fixed cost
		Mixed cost
		Step cost

The cost per equivalent unit for materials using the weighted average method is calculated as:

		Total materials costs in process during the period divided by equivalent units in process for materials
		Materials costs added during the period divided by equivalent units in process for materials
		Total materials costs to account for divided by the number of equivalent units completed for materials
		Materials costs added during the period divided by the number of equivalent units completed for materials