uring July Number of units started irect t materials added Conversion costs added 155 5,000 Ending inventories 600 un Using the FIFO method, the number of units started and completed in July was a. 14,250 b. 15,000 c. 13,400 d. 15,740 16. Costs that remain constant in total dollar amount as the level a. fixed costs of activity changes are b. mixed costs c. opportunity costs d. variable costs 17. Costs that vary in total in direct proportion a. fixed costs to changes in an activity level are called: b. sunk costs c. variable costs d. differential costs 18. A cost that has characteristics of both a variable cost and a fixed cost is called a: a. variable/fixed cost b. mixed cost c. discretionary cost d. sunk cost 19. As production etion increases, what would you expect to happen to fixed cost per unit? a. Increase b. Decrease c. d. Remain the same Either increase or decrease, depending on the variable costs 20. In cost-volume-profit analysis, all costs are classified into the following two categories: a. mixed costs and variable costs b. sunk costs and fixed costs c. discretionary costs and sunk costs d. variable costs and fixed costs 21. If fixed costs are $250,000, the unit selling price is $125, and the unit variable costs are $73, what break-even sales (units)? a. 3,425 units b. 2,381 units c. 2,000 units - d. 4,808 units 22. Iffixed costs are $750,000 and variable costs are 80% of sales, what is the break-even point in a. $937,500 b. $600,000