If Bud's Sporting Goods store has total fixed costs of $25,200, and the contribution margin per unit is $120, the break-even point in units is 232 True False A company has Direct Labor Hours per Product of $850,000, an Overhead Rate per Direct Labor Hour of $3.00, and the number of units is 600.000. The Overhead per unit is $4.25. True False To determine Direct Labor Rate Variance, the actual rate per hour was $14.20 and the standard rate per hour is $16.00 and the actual hours worked was 0.32 hours, then the variance is 0.58 and is unfavorable True False To determine Total Direct Labor Time Variance, the actual hours were 10, the actual rate of pay was $9.25, the standard hours were .05 and the standard rate of pay was $9.00. This would create a favorable outcome for the company fro Fig O True False