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A volume-based cost system is likely to assign more manufacturing overhead costs to products:
| a. | that sell more units than others |
| b. | that are more complex or difficult to manufacture than others |
| c. | with higher per-unit materials costs than others |
| d. | with more activity costs than others |
All else being equal, what happens to the unit contribution margin and the contribution margin ratio if the sales price per unit increases?
| a. | Both unit contribution margin and contribution margin ratio decrease. |
| b. | Unit contribution margin increases while contribution margin ratio decreases. |
| c. | Unit contribution margin decreases while contribution margin ratio increases. |
| d. | Both unit contribution margin and contribution margin ratio increase. |
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