Tey ravifey. finc. maruafactures a probtuct that uses 515 in ditect materiala and 5.5 in direct iabee per unht. Undect. A) 520 Fi) 525 (C) 532 D) 545 19) All else being equal, if sales revenue doubles, fixed costs will: A) decrease in total. B) increase in total. C) decrease on a per unit basis. D) increase on a per unit basis. 20) Which of the following is a variable cost? A) A cost that is $26,000 when production is 65,000 , and $26,000 when production is 91,000 . B) A cost that is $26,000 when production is 65,000 , and $36,400 when production is 91,000 . C) A cost that is $26,000 when production is 65,000 , and $52,000 when production is 91,000 . D) A cost that is $52,000 when production is 65,000 , and $52,000 when production is 91,000 . 21) Elm uses the high-low method of estimating costs. Elm had total costs of $250,000 at its lowest le activity, when 5,000 units were sold. When, at its highest level of activity, sales equaled 10,000 units were \$390,000. EIm would estimate variable cost per unit as: A) $70.00 B) $45.50 C) $28.00 D) $52.71