The Following Department Data Are Available What Is the Total Manufacturing Cost Per Unit?
A)$3

question 41

Multiple Choice

The following department data are available: $\begin{array}{lr}\text { Total materials costs } & \$ 180,000 \\\text { Equivalent units of materials } & 60,000 \\\text { Total conversion costs } & \$ 105,000 \\\text { Equivalent units of conversion costs } & 30,000\end{array}$ What is the total manufacturing cost per unit?

• A)$3.00.
• B)$3.50.
• C)$6.50.
• D)$4.75.

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Definitions:

Ground Circuit

An electrical circuit that uses the earth as a part of its conductive path, enhancing safety by preventing electric shock.

Insulated Circuit

The positive side of a chassis, negative ground electrical circuit. When testing voltage drop on the insulated circuit of a cranking system, total voltage drop should not exceed 0.5 volt in most 12-volt systems.

Voltage Drop Testing

A diagnostic method to measure the voltage loss in a circuit under load, identifying potential issues within the electrical system.

Cranking Circuit

The chassis electrical circuit that supplies the high-current load required to crank an engine. Also known as starting circuit.