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11. Refer to the data in question 8. If Queens Co. uses absorption costing, the cost of goods sold would be a $800,000 C. $704,000 b. $728.000 d. $448,000 12. Refer to the data in question 8. If Queens Co. uses variable costing, its operating income would be a $1,264,000 c. $1,044,000 b. $1,064,000 d $1,084,000 13. Refer to the data in question 8. If Queens Co. uses absorption costing, its operating income is: a $1,264,000 c. $1,044,000 b. $1,064,000 d. $1,084,000 14. At the breakeven point, the contribution margin equals total a Variable costs c. Selling and administrative costs b. Sales revenues d. Fixed costs 15. If variable costs per unit decrease, sales volume at the break-even point will a. Increase c. Remain the same b. Decrease d. Remain the same, however, contribution margin per unit will decrease 8. Queens Co. produces a single product. Information about the product for the past year is as follows: Production (in mits) Sales (units) Selling price/unit Machine hours 100,000 80,000 $20.00 50,000 Manufacturing costs Direct materials Direct labor Variable overhead Fixed overhead $ 80,000 $240,000 $ 40,000 $200,000 Nonmanufacturing costs: Variable selling $48,000 Fixed selling $20,000 There were no beginning inventories (Round amounts to two decimal places.)