ufactured for the just completed mouth was $151.000 fodlon Tom Coroa ones were Ending $ 66,000 Reginning $48.000 S 63.000 5 34.000 D) $185.000 C) 5151.000 he cost of goods available for sale on the schedule of Cost of Goods Sold w volume is represented on the Work in process inventory Finished goods inventory B) 5137,000 How much was the cost of goods A) S136.000 2:3) in a CVP graph (sometimes called a break even shuthunt volume is represent horizontal (X) axis and dollars on the vertical (Y) akis. B) False 24) If the variable expense per unit decreases, and all other factors remain the same, the com margin ratio will increase ktors remain the same, the contribution C) True labor cost of B) False D) True 25) If a company increases its selling price by 52 per unit due to an increase in its variable labor $2 per unit, the break-even point in units will: A) not change. B) decrease C) increase D) change but direction cannot be determined. 26) Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November $ 319,200 188,100 131,100 106,500 24,600 Sales (5,700 units) Variable expenses Contribution margin Fixed expenses Net operating income D) $22,874 C) $2,200 If the company sells 5,300 units, its net operating income should be closest to: B) S15,400 A) S24,600