Which of the following lists presents the accounts in the order in which product costs flow? A) Cost of Goods Sold, Work in Process Inventoly, Raw Materials Inventory, Finished Goods Inventory B) Work in Process Inventory, Finished Goods Inventory, Cost of Goods Sold, Raw Materials Inventory C) Raw Materials Inventory, Finished Goods Inventory, Work in Process Inventory, Cost of Goods Sold D) Raw Materials Inventory, Work in Process Inventory, Finished Goods, Cost of Goods Cold Bradley Company's BE point is 12,200 units. Each unit generates variable costs of $2.20 and is sold for $4.90. What are the total fixed costs? A) $24,400 B) $26,840 C) $59,780 D) $32,940 8. Johnson Company produces tie racks. The estimated fixed costs for the year are $288,000 and estimated variable costs per unit are $144. Werth expects to produce and sell 60,000 units at a price of $20 per unit. By how much can sales revenue drop before Werth incurs a loss? A) $12,000 B) $240,000 C) 72,000 D) $360,000 9. When work is completed on a job, costs for the completed job are found in which of the following accounts? A) Cost of Goods Manufactured B) Work in Process Inventory C) Finished Goods Inventory D) Cost of Goods Sold