Under an Activity-Based Costing System, the Break-Even Point in Units

question 52

Multiple Choice

Under an activity-based costing system, the break-even point in units is calculated by

• A) total non-volume activity cost / selling price per unit - fixed cost per unit.
• B) total non-volume activity cost / selling price per unit - unit level cost per unit.
• C) total non-volume activity cost / contribution margin per unit.
• D) total fixed costs / contribution margin per unit.

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Definitions:

Controls

In experiments, a group that does not receive the treatment under study and is used as a benchmark to measure how the other tested groups do.

Abnormal Psychology

The scientific study of abnormal behavior undertaken to describe, predict, explain, and change abnormal patterns of functioning.

Research Method

Techniques, strategies, and tools used to identify, select, process, and analyze information about a subject.

Independent Variable

The variable in an experiment that is manipulated to determine whether it has an effect on another variable.