Figure 2-12 Information from the Records of the Conundrum Company for September

Multiple Choice

Figure 2-12
Information from the records of the Conundrum Company for September 2016 was as follows:
Inventories
Conundrum Corporation produced 20,000 units.
-Refer to Figure 2-12. If production increased to 32,000 units next year, what is the effect on variable product costs per unit and total product costs per unit respectively?

A) remain the same; remain the same
B) remain the same; decrease
C) increase; remain the same
D) decrease; increase