Question 21 1 pts Use the following information to determine the break-even point in units (rounded to the nearest whole unit): Unit sales 50,000 Units $ Unit selling price Unit variable cost Fixed costs 14.50 7.50 186,000 12,828 26,571 8,455 46,667 0 24,800 1 pts Question 20 During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. At the end of January, 9,000 additional units were in process in the production department and were 65% complete with respect to labor. The beginning inventory included labor cost of $21,650 and the production department incurred direct labor cost of $290,000 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method. $6.34. O $3.72 $3.51. $4.25 $3.95 Question 7 1 pts A machine with a cost of $130,000 and accumulated depreciation of $85,000 is sold for $50,000 cash. The amount that should be reported in the operating activities section reported under the indirect method is: O $50,000. O $5,000. $45,000 Zero. This is an investing activity. o Zero. This is a financing activity. Question 8 1 pts Net cash provided by operating activities was $18,000; net cash used in investing activities was $10,000 and net cash provided by financing activities was $12,000. If the year-end cash balance is $24,000, the beginning cash balance was: $4,000 $16,000 $44,000 $40,000 $39.000 Question 9 1 pts Use the following selected information from our company to determine the 2017 and 2016 common size percentages for operating expenses using Net sales as the base. 2017 2016 Net sales $276,200 $231,400 Cost of goods sold 151,900 129,590 Operating expenses 55,240 53,240 Net earnings 27,820 19,820 36.4% for 2017 and 41.1% for 2016, 55.0% for 2017 and 56,0% for 2016. 23.9% for 2017 and 23.0% for 2016, 103.8% for 2017 and 100.0% for 2016. 20.0% for 2017 and 23.0% for 2016