The break-even in units sold will decrease if there is an increase in:

unit sales volume.

total fixed expenses.

unit variable expenses.

selling price.

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Which of the following is NOT a correct definition of the break-even point?

the point where total sales equals total expenses.

the point where total profit equals total fixed expenses.

the point where total contribution margin equals total fixed expenses.

the point where total profit equals zero.

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Abbott Company's manufacturing overhead is 20% of its total conversion costs. If direct labor is $38,000 and if direct materials are $23,000, the manufacturing overhead is:

$9,500

$152,000

$5,750

$15,250