**WILL ONLY GET POINTS IF EXPLAIN THE ANSWER

1. The break-even in units sold will decrease if there is an increase in:

a. Unit sales volume

b. total fixed expenses

c. unit variable expenses

d. Selling Price

2. Meyers Corporation had the following inventory balances at the beginning and end of November:

November 1	November 30
Raw Materials	$	17,000	$	20,000
Finished Goods	$	50,000	$	44,000
Work in Process	$	9,000	$	11,000

During November, $39,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $8 per direct labor-hour, and it paid its direct labor workers $10 per hour. A total of 300 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $4,700 of direct materials cost. The Corporation incurred $28,000 of actual manufacturing overhead cost during the month and applied $26,400 in manufacturing overhead cost.

The direct materials cost in the November 1 Work in Process inventory account totaled: