Which of the following is true about absorption costing?

a.

No fixed factory overhead is charged to production

b.

It is also known as direct costing

c.

The term used to designate the difference between sales and cost of goods sold is the "manufacturing margin."

D. Overapplied factory overhead is reflected in the income statement as a reduction cost of goods sold.

Which of the following would cause the break-even point to change?

	a.	Sales volume increased.
	b.	Fixed costs increased due to addition to physical plant.
	c.	Total variable costs increased as a function of higher production.
	d.	Total production decreased.