What are the total manufacturing costs for job order 23 if the company uses normal job order costing? O $191,500 O $193,500 O S194,500 O $195,500 12. Sky High sells helicopters. During the current year, 130 helicopters were sold resulting in $820,000 of sales revenue, $250,000 of variable costs, and $345,000 of fixed costs. Breakeven point in units is O 95 units O 58 units O 79 units O 55 units 13. The breakeven point is the activity level where O revenues equal fixed costs O revenues equal variable costs O contribution margin equals total costs O revenues equal the sum of variable and fixed costs 14. Which of the following companies will use a process costing system? O an oil refining company O a manufacturer of ships O a custom kitchen cabinet company O an advertising firm 15. Activity based costing system differs from traditional costing systems in the treatment of O direct labor costs O direct material costs O prime costs O indirect costs 16. The number of units in the sales budget and the production budget may differ because of a change in ending finished goods inventory levels