Name: Class: Date: Cont 430 Second Part First Evaluation (Test) - 11. Variable expense per unit consists only of direct materials, direct labor, and variable overhead. a. True b. False 12. The purpose of the Certificate in Public Accounting is to provide minimal professional qualification for exter auditors. a. True b. False - 13. To determine the number of units that must be sold to earn a target operating income, one can use the equat for operating income and replace the operating income term with the target operating income. a. True b. False 14. The break-even point in sales dollars is equal to the break-even units multiplied by cost. a. True b. False 15. If variable expenses decrease and the price increases, the break-even point decreases. a. True b. False