Which of the following items could be found in work in process inventory at a candy bar manufacturer?

A$.$ Cocoa products to make candy bars

B$.$ Candy bars completed but not yet sold

C$.$ Sugar products to make candy bars

D$.$ Candy bars made but not coated in chocolate

If the sales price per unit increases while the variable cost per unit and total fixed costs remain constant, which of the following statements is true?

A$.$ The contribution margin increases and the breakeven point increases.

B$.$ The contribution margin decreases and the breakeven point decreases.

C$.$ The contribution margin increases and the breakeven point decreases.

D$.$ The contribution margin decreases and the breakeven point increases.