just choose without explaination

1. Company B wants to purchase a new machine and then result in additional direct material consumption, so the conditions for buying and producing using the new machine will result in:

A. Increase in total fixed costs and increase in total variable costs

B. A decrease in total fixed costs and an increase in total variable costs

C. Increase in total fixed costs and decrease in total variable costs

D. A decrease in total fixed costs and a decrease in total variable costs

2. The company has $ 150,000 in goods completed in that period and then adds $ 50,000 to all finished goods in the previous period, so that $ 200,000 for total inventory is then sold to $ 180,000 to consumers. What the costs are called ($ 180,000):

A. Cost of goods manufactured

B. Cost of goods available for sale

C. Cost of goods sold

D. Manufacturing cost

3.If the company has $ 150,000 fixed expenses for producing 10,000 items with total variable expenses of $ 200,000 and also sales per unit of $ 100, then how many units would it have to sell if the company wanted the Break Even Point?

A.2,100

B.2,800

C.1,875

D.2,300

4.Company A employs 100 direct workers for its factory with total expenditure for direct workers' wages per month of Rp. 350,000,000. Including what costs Company A provides to its workers throughout the year with a monthly amount of Rp. 350,000,000?

A.Variable cost

B.Fixed cost

C.Semi variable cost

D.Step variable cost

5.The company purchased 100,000 units of direct material for July for a nominal value of $ 150,000 and then had a direct labor cost of $ 200,000 per month and a manufacturing overhead of $ 100,000 per month. 70,000 units of direct material were used in that month. What is the manufacturing cost per unit in July? (2 digits rounded after the decimal point)

A.5.87

B.5.74

C.5.54

D.5.79