Which of the following will increase the work in process balance? a. Factory Overhead is applied b. Direct Materials are received from supplier A job order is completed d. All of the above 6) If fixed costs are $275,000 the selling price per unit is $81 and the variable costs are $31 per unit what is the break-even sales point? 7) 4,800 b. 3,100 d. 3,730 8) If fixed costs are $275,000 the selling price per unit is $81 and the variable costs are $31 per unit and 6,750 units were sold. What is the margin of safety in units? 450 b. 1,250 175 d. 750 Which of the following will increase the balance of direct materials account? 9) Direct Materials are received from supplier Direct Labor is paid to assembly line employees a. b. A job order is completed c. Factory Overhead is applied d. 10) Which of the following would be considered a direct material? Wages for Janitor Salary for Director of Marketing Tires for an Auto Manufacturing Company Wages for assembly employee a. b. c. d. 11) Wages paid to an assembly line employee would most likely be classified as: Direct Labor Costs a. b. Direct Materials Administrative Costs All of the above c. d. 12) Which of the following is considered manufacturing overhead? a. Salaries for employees at the national headquarters b. Wages for assembly employee c. Depreciation expense on the factory building d. All of the above