Mitchell Corporation is a service firm. Of the following items listed, select the option that is not be the best activity base for cost analysis. units of inventory prouced in one month number of haircuts given in a hair salon how many lawns were mowed number of homeowners whose lawns are mowed by Mitchell When a manager is analyzing how to promote sales and increase production, the best approach is to determine which product or proucts will provide the lowest direct labor hours per product. greatest amount of sales revenue. O lowest product costs per segment. maximum contribution margin. Question 8 (4 points) Listen On the variable costing income statement, the figure representing the difference between manufacturing margin and contribution margin is variable cost of goods sold. O fixed selling and administrative expenses. variable selling and administrative expenses. O fixed manufacturing costs.