Kozlov Corporation Has Provided the Following Data from Its Activity-Based

question 27

Multiple Choice

Kozlov Corporation has provided the following data from its activity-based costing system: The company makes 430 units of product A21W a year,requiring a total of 690 machine-hours,40 orders,and 10 inspection-hours per year.The product's direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit.According to the activity-based costing system,the average cost of product A21W is closest to:

• A)$94.11 per unit
• B)$89.72 per unit
• C)$65.18 per unit
• D)$92.49 per unit
• E)$64.99 per unit

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Definitions:

Cognitive Therapy

A form of psychotherapy that focuses on changing negative patterns of thought to improve emotional regulation and develop personal coping strategies.

Depression

An emotional health issue defined by a continuous downhearted mood or an absence of pleasure in tasks, significantly affecting daily operations.

Beck

Refers to Aaron T. Beck, a psychiatrist known for his research in psychotherapy, cognitive therapy, and cognitive behavioral therapy.

Systematic Desensitization

A behavioral therapy technique used to reduce phobic responses and anxiety through gradual exposure to the feared object or situation.