s are 60% of the selling price. As a result of new automated equipment, 130 per unit. The fixed costs are $840,000 and it is anticipated that fixed costs will increase by $200,00 and variable costs will be of the selling price. The new break-even point in units i A) 41,600. B) 33,600. C) 41,200. 42,000. Use the following to answer questions 12-16: Sprinkle Co. sells its product for $60 per unit. During 2019, it produced 60,000 units and sold 50,000 units (there was no beginning inventory). Costs per unit are: direct materials $15, direct labor $9, and variable overhead $3. Fixed costs are: $720,000 manufacturing overhead, and $90,000 selling and administrative expenses. 12. The per unit manufacturing cost under variable costing is A) $24. B) $40. C) $27. D) $39. 13. The per unit manufacturing cost under absorption costing is A) $40. B) $27. C) $24. D) $39. 14. Under absorption costing, what amount of fixed overhead is deferred to a future period? A) $720,000 B) $30,000 C) $150,000 D) $120,000 15. Cost of goods sold under absorption costing is A) $1,950,000 B) $1,620,000. C) $1,560,000. D) $1,350,000. Version 2 Page 3