Emerald Pools,Inc What Is the Unit Product Cost Using Absorption Costing? (Round

question 35

Multiple Choice

Emerald Pools,Inc.has provided the following information for the year. $$\begin{array} { | l | l | l | } \hline \text { Units produced } & 14,000 & \text { units } \\\hline \text { Sales price } & \$ 400 & \text { per unit } \\\hline \text { Direct materials } & \$ 45 & \text { per unit } \\\hline \text { Direct labor } & \$ 20 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 65 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 500,000 & \text { per year } \\\hline \text { Variable selling and administration costs } & \$ 85 & \text { per unit } \\\hline \text { Fixed selling and administration costs } & \$ 270,000 & \text { per year } \\\hline\end{array}$$ What is the unit product cost using absorption costing? (Round any intermediate calculations and your final answer to the nearest dollar.)

• A) $65
• B) $166
• C) $150
• D) $130

Understand the statistical data regarding the prevalence and dynamics of child sexual abuse.

Recognize the consequences and manifestations of sexual abuse in both children and adults.

Know the legal and societal mechanisms in place to prevent and address sexual abuse and harassment.

Understand the differences and similarities between various forms of sexual abuses and harassment.

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Definitions:

Behaviorism

A theory of learning based on the idea that all behaviors are acquired through conditioning and interactions with the environment, emphasizing observable behaviors over internal phenomena like thoughts and feelings.

Cognitive Neuroscience

The scientific field that is concerned with the study of the biological processes and aspects that underlie cognition, with a specific focus on the neural connections in the brain which are involved in mental processes.

Long-Term Interests

Enduring passions or enthusiasms in particular subjects or activities.

Short-Term Pleasures

Temporary gratifications that result in immediate joy or satisfaction.