Kostelnik Corporation Uses a Job-Order Costing System with a Single

question 214

Multiple Choice

Kostelnik Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $237,000, variable manufacturing overhead of $3.90 per machine-hour, and 30,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: If the company marks up its unit product costs by 40% then the selling price for a unit in Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.)

• A) $186.20
• B) $272.28
• C) $72.08
• D) $252.28

---

Definitions:

Ovulating

The phase in the female menstrual cycle when an ovary releases an egg, making it available for fertilization.

Abstinence

Refers to the deliberate avoidance of engaging in certain behaviors or indulging in substances, typically alcohol, drugs, or sexual activity.

Diaphragm

A dome-shaped, muscular partition separating the thorax from the abdominal cavity, playing a major role in breathing.

Mechanical Barrier

A physical method of contraception or protection, such as condoms or diaphragms, that prevents sperm from reaching the ovum.