The cost of straight line depreciation for a manufacturing plant is generally considered to be the cost of direct material for a manufacturing plant is generally considered to be a: When production decreases, fixed manufacturing costs decreases decreases increases remains same decreases remains same increases increases When a company reaches the breakeven point in sales, contribution margin equal Gross margin, total costs, variable costs, sales. Fixed costs the total contribution margin increases if sales volume remains the same and fixed expenses increase, fixed expenses decrease, variable expense per unit increases, variable expense per unit decreases. A credit to Work in Process Control represents work still in process, raw materials purchased. the allocation of overhead to production. completed items being transferred to Finished Goods Control