Janos Corporation, Which Has Only One Product, Has Provided the Following

question 73

Multiple Choice

Janos Corporation, which has only one product, has provided the following data concerning its most recent month of operations: The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.
What is the unit product cost for the month under absorption costing?

• A) $80 per unit
• B) $72 per unit
• C) $63 per unit
• D) $89 per unit

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Definitions:

Personal Statement

A written description of one's achievements, interests, etc., typically as part of a job or college application.

Effort Justification

A phenomenon where individuals rationalize the effort they have put into achieving a goal, valuing it more highly as a result.

Resume

A document summarizing an individual's background, including education, work experience, and skills, typically used for job applications.

Cognitive Dissonance Theory

The theory that inconsistencies produce psychological discomfort, leading people to rationalize their behavior or change their attitudes.