Which of the following would not be considered an activity in an activity-based costing system? warranty services direct labor cost raw materials purchasing O assembling of components QUESTION 3 Based on the following, what is the Contribution Margin Ratio? Sell Price per unit Variable Cost per unit Fixed Costs in total $72 $120 $48 $30,000 60.0% 0.24% 140.0% Summer 20 Company uses an ABC system in producing breadboxes. Based on the following, what is the TOTAL manufacturing cost of one breadbox? Activity-Indirect costs Material Handling cost based on number of parts $1.00 Assembling cost based on number of parts $0.50 Number of parts per breadbox 4 Packaging based on number of breadboxes $0.30 Direct Costs Direct Materials cost per box Direct Labor cost per box $1.80 $15.80 $7.80 $8.00 $22.10 $17.60 QUESTION 5 Which of the following costs change on a per unit basis as volume changes? variable costs direct materials direct labor fixed costs