Use the following information to determine the break-even point in units (rounded to the nearest whole unit): Unit sales Unit selling price Unit variable cost Fixed costs 50,000 Units $ 14.50 $ 7.50 $ 186,000 $ 0 12,828 O 24.800 0 26,571 8,455 0 46,667 A firm expects to sell 25,000 units of its product at $11 per unit and to incur variable costs per unit of $6. Total fixed costs are $70,000. The total contribution margin is: O $380,000 O $90,000 $150,000 $125,000 $55,000 QUESTION 7 A company that uses a job order costing system would make the following entry to record the flow of direct materials into production: O debit Work in Process Inventory, credit Factory Overhead. debit Work in Process Inventory, credit Raw Materials Inventory debit Finished Goods Inventory, credit Raw Materials Inventory. debit Factory Overhead, credit Raw Materials Inventory debit Work in Process Inventory, credit Cost of Goods Sold