The New Dock Would Require 24 Piers to Support It

question 63

Multiple Choice

The new dock would require 24 piers to support it and it was known that each time a pier is sunk into the harbor it would take 300 man hours of labor at $25 per hour.An activity-based costing of the entire pier system results in a total cost of how much?

• A)$600
• B)$7,500
• C)$300,000
• D)$180,000

---

Definitions:

Customer

An individual or organization that purchases goods or services from a store or business.

Product Flows

The movement of goods through the supply chain from the manufacturer to the end user, including all intermediate steps like transportation and warehousing.

Retailing

The selling of goods or services directly to consumers, usually in small quantities.

Consolidated

Combined into a single entity or group, often for the purposes of streamlining operations or improving efficiency.