Irene Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

question 128

Multiple Choice

Irene Manufacturing uses a predetermined overhead allocation rate based on direct labor cost.At the beginning of the year,the company estimated total manufacturing overhead costs at $1,020,000 and total direct labor costs at $820,000.In June,Job 711 was completed.The details of Job 711 are shown below. $\begin{array} { |l | l| } \hline \text { Direct materials cost } & \$ 21,500 \\\hline \text { Direct labor cost } & \$ 10,000 \\\hline \text { Direct labor hours } & 400 \text { hours } \\\hline \text { Units of product produced } & 200 \text { units } \\\hline\end{array}$ How much was the cost per unit of finished product? (Round any percentages to two decimal places and your final answer to the nearest cent.)

• A) $157.50
• B) $197.70
• C) $169.70
• D) $219.70

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Definitions:

Negative Reinforcer

An unpleasant stimulus that, when removed after a behavior, increases the likelihood of that behavior being repeated.

Partial Reinforcement

is a conditioning principle where a response is reinforced only a portion of the time, which can lead to a slower acquisition of a response but greater resistance to extinction.

Variable-Interval

A reinforcement schedule in which the first response after a varying time interval is rewarded.

Fixed-Ratio

A schedule of reinforcement where a response is reinforced only after a specified number of responses, making it a predictable pattern of reinforcement in behavioral conditioning.