20) Which value chain function would include the cost of computer-aided design equipment and cost to develop the prototype of a product? A. The production function would include these costs. B. The marketing function would include these costs C. The distribution function would include these costs. D. The design of product, services, and processes function would include these costs.

21) Which value chain function would include depreciation on transportation cost? A. The distribution function would include depreciation on transportation cost. B. The marketing function would include depreciation on transportation cost C. The production function would include depreciation on transportation cost. D. The customer service function would include depreciation on transportation cost.

22) If the sales price per unit is $100, the unit variable cost is $75, and total fixed costs are $150,000, then the break even volume in dollar sales rounded to the nearest whole dollar is _____. A. $600,000 B. $150,000 C. $200,000 D. $1,500

23) Hug Me Company produces dolls. Each doll sells for $20.00. Variable costs per unit total $14.00, of which $6.25 is for direct materials and $5.25 is for direct labor. If total fixed costs are $435,000, then the break even volume in dollars is _____. A. $1,450,000 B. $435,000 C. $621,429 D. $1,023,529

24) Walnut Corporation sells desks at $480 per desk. The costs associated with each desk are as follows: Direct materials $195 Direct labor 126 Variable factory overhead 51 Total fixed costs for the period are $456,840. The contribution margin per desk is _____. A. $195 B. $126 C. $51 D. $108

25) _____ is a...