The gross margin does not take into account A) sales price. C) direct materials and direct labor. B) manufacturing overhead 8) A cost that changes, in total, in direct proportion to changes in activity levels is a(n): A) fixed cost. C) absorption cost. B) contribution margin D) variable cost When Carter, Inc. sells 48,000 units, its total variable cost is $115,200. What is its total variable cost when it sells 54,000 units? 9) B) $134,800 C) $129,600 D) $100,800 A) $115,200 10) A cost that remains the same, in total, regardless of changes in activity level is a: A) fixed cost B) step cost. C) variable cost. 11) When Greenway, Inc. sells 48,000 units, its total fixed cost is $115,200. What is its total fixed cost when it sells 54,000 units? A) $100,800 B) S134,800 C) $115,200 D) $129,600 12) Which of the following is a fixed cost? A) A cost that is $56.00 per unit when production is 70,000, and $56.00 per unit when production is 112,000. production is 112,000. production is 112,000. production is 112,000. B) A cost that is $28.00 per unit when production is 70,000, and $56.00 per unit when C) A cost that is $28.00 per unit when production is 70,000, and $28.00 per unit when D) A cost that is $28.00 per unit when production is 70,000, and $17.50 per unit when