Number of units produced each year.n Variable costs per unit: a single product and has the following cost structure: 6,000 Direct materil. Variable manufacturing overhead.. Direct labor. $43 $13 $5 Variable selling and administrative expense. Fixed costs per year: $1 Fixed manufacturing overhcad.$138,000 Fixed selling and administrative expens. e expense The absorption costing unit product cost is: A. $62 B. $119 C. $61 D. $56 E. $95 39. In a job-order costing system, when the overhead cost is applied to jobs that application will directly: A. increase (debit) the Work in Process inventory account B. decrease (credit) Work in Process inventory account C. increase (debit) Cost of Goods Sold. D. increase (debit) Manufacturing Overhead account. 40. In a job-order costing system, depreciation on manufacturing equipment would: A. increase the Work in Process inventory account. B. increase the Depreciation Expense account. C. increase the Manufacturing Overhead account. D. decrease the Work in Process inventory account. bault Inc. is working on its cash budget for December. The budgeted beginning cash balan udgeted cash receipts total $102,000 and budgeted cash disbursements total $136,000. The de h balance is $40,000. To attain its desired ending cash balance for December, the company ne 41. Descham borrow A. $50,000 B. SO C. $60,000 D. $40,000 E. $54,000