Given the Following Information, Compute the Total Number of Units

question 64

Multiple Choice

Given the following information, compute the total number of units for the period:
$$\begin{array} { l l} \text { Direct labor hours } & { 12,000 } \\\text { Direct labor cost } & \$ 2.70 \text { per hour } \\\text { Direct materials cost } & \$ 75 \text { per unit } \\\text { Total maruffacturing cost } & \$ 132,600 \\\text { Fixed overhead cost } & \$ 36,000\\\text { Variahle owerhead cost }&\text { \( 500 \% \) of total labor cost}\end{array}$$

• A) 360.
• B) 432.
• C) 640.
• D) 840.

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Definitions:

FVTPL

Fair Value Through Profit or Loss, a classification under International Financial Reporting Standards for financial assets held for trading or designated upon initial recognition as measured at fair value, with changes in fair value recognized in profit or loss.

FVTOCI

stands for Fair Value Through Other Comprehensive Income, a classification under IFRS for financial assets that are measured at fair value with fluctuations recorded in other comprehensive income.

Share Price

The price at which a single share of a company's stock is bought or sold in the market.

ASPE

Accounting Standards for Private Enterprises, a set of accounting practices and principles for private companies in Canada.