Page 2 4. Allocated common fixed costs can make a product line appear to be which of the below? a. Unprofitable b. Profitable c. Break-even only d. Not part of profitable/unprofitable analysis Utilization of a constrained resource is prioritized by the highest to lowest contribution margin gained at which level? 5. Highest unit level of the constrained resource Lowest unit level of the constrained resource Break-even unit level of the constrained resource Highest batch unit level of the constrained resource a. b. c. d. My company uses the same blue wool thread to make sweaters, gloves and hats. While they are still in the process of being completed, they would be an example of which of the below? 6. a. Stand-alone products b. Split-off products c. Finishing products d. Joint products