Which of the following cost if expesed on a per unit basis, would be unchanged as the level of production and sales increases?

A$)$ CEO's salary

$B)$ Fixed manufacturing overhead

C$)$ Variable manufacturing overhead

D$)$ Factory manager's salary

Iota Co$.$ reports the following data for the month of February: total sales of $$126,000,$ total contribution margin of $$105,000,$ and total fixed expenses of $$63,000.$ If management expects unit sales to increase next month by $12\%,$ what is the expected percentage increase in net operating income for next month if the cost behavior patterns remain unchanged?

A$)12\%$

B$)36\%$

C$)20\%$

D$)30\%$

FredEx Corp uses the following pay structure for its marketing manager's compensation: $$100,000$ base salary plus $4$ percent of sales. The marketing manager's salary would be classified as a:

A$)$ Opportunity cost

B$)$ Mixed cost

C$)$ Variable cost

D$)$ Fixed cost

McCloud Corp uses a job costing system and reports the following information for the period:

$\backslash$table$[[$Sales revenue,$$30,000$