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$972<br />
$923<br />
$1,066<br />
33. Variance reports are:<br />
internal reports for management<br />
SEC financial reports<br />
external financial reports<br />
all of these<br />
34. The break-even point is where:<br />
contribution margin equals total fixed costs.<br />
total sales equal total variable costs.<br />
total sales equal total fixed costs.<br />
total variable costs equal total fixed costs.<br />
35. When a company assigns the costs of direct materials, direct<br />
labor, and both variable and fixed manufacturing overhead to<br />
products, that company is using:<br />
operations costing<br />
product costing<br />
absorption costing<br />
variable costing
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