I need help with these questions

13. Why is factory overhead 'applied' to products and jobs by manufacturing companies?' A) Actual overhead costs can never be accurately determined for jobs. B) Managers prefer job costs to be exact in amount for budgeting purposes. C) It allows managers more timely determination of product costs during the manufacturing process. D) It provides a more accurate cost of the job or products being processed. 14. Which of the following costs is least likely to be a variable cost? A) Sales commissions B) Direct labor C) Indirect materials D) Supervisory salaries 15. When the level of activity increases, the fixed cost per unit A) decreases. B) remains the same. C) increases. D) fluctuates, depending on the amount of the increase in activity. 16. Within the relevant range, variable costs A) per unit change when the activity level changes. B) are the same in total at different activity levels. C) are the same amount per unit at any activity level. D) None of these answer choices are colTect