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2 Product costs appear on the balance sheet: (3 Points) only if goods are partially completed at the end of the period. only if goods are unsold at the end of a period. only if goods are partially completed or are unsold at the end of a period. only in merchandising firms. 3 When the level of activity increases within the relevant range, the fixed cost per unit will: (3 Points) decrease Increase remain the same. The effect cannot be predicted