The Following Information Was Collected from the Accounting Records of the Part

question 50

Multiple Choice

The following information was collected from the accounting records of the Part SX9 for 3,000 units:
$$\begin{array} { l r c } & \text { Per Unit } & \text { Per Period } \\\text { Sales price } & \$ 3 5 0& \\\text { Direct Materials } & 80 & \\\text { Direct Labor } & 40 & \\\text { Overhead } & 60 & \$ 90,000 \\\text { Marketing } & 20 & \\\text { Administrative } & & 60,000\end{array}$$
What is Part SX9's total cost per unit?

• A) $180.
• B) $200.
• C) $210.
• D) $250.

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Definitions:

Maturity Value

The amount to be paid to the holder of a financial instrument at the end of its term, including the principal and any accumulated interest or dividends.

Compounded Semi-annually

A method of calculating interest where the interest is added to the principal twice a year.

Strip Bond

A type of bond investment where the coupon payments and the principal are separated and sold individually as zero-coupon instruments.

Yield Rate

The annual income return on an investment, expressed as a percentage of the investment's price.