Which of the following is an example of a cost that varies in total as the number of units produced changes? a. salary of a production supervisor b. direct materials cost c. property taxes on factory buildings d. straight-line depreciation on factory equipment Which of the following conditions would cause the break-even point to increase? a. total fixed costs decrease b. unit selling price increases unit variable cost decreases d. unit variable cost increases In a cost-volume-profit chart, the a. total cost line begins at zero b. slope of the total cost line is dependent on the fixed cost per unit c. total cost line begins at the total fixed cost value on the vertical axis d. total cost line normally ends at the highest sales value der variable costing, which of the following costs would be included in finished goods inventory? a. b. c. d. neither variable nor fixed factory overhead cost both variable and fixed factory overhead cost only variable factory overhead cost only fixed factory overhead cost