During the most recent year, Judson Company had the following data associated with the product it makes: Units in beginning inventory ........ Units produced Units sold ...... 3,000 units 15,000 units 12,500 units Costs per year (in total): Direct materials Direct labor ......... Variable overhead ..... Fixed overhead ....... Fixed selling and administrative $300,000 $600,000 $150,000 $450,000 $270,000 What is the cost of one unit of product under absorption costing? $120 $100 $118 $70 Which of the following statements is FALSE? If the variable cost per unit decreases, the break-even point in units will increase. If the total fixed cost decreases, the break-even point in sales dollars will decrease. If the contribution margin per unit increases, the break-even point in units will decrease. The degree of operating leverage in a company will decrease as the sales volume goes away from the break-even point