Information from the Records of the Conundrum Company for September

question 82

Multiple Choice

Information from the records of the Conundrum Company for September 2018 was as follows: $\begin{array} { l r } \text { Sales } & \$ 307,500 \\ \text { Selling and administrative expenses } & 52,500 \\ \text { Direct materials used } & 66,000 \\ \text { Direct labor } & 75,000 \\ \text { Variable factory overhead } & 50,000 \\ \text { Factory overhead } & 51,250 \end{array}$

Inventories
$\begin{array}{lcc}&\text { Sept. 1,2018}&\text { Sept 30,2018 }\\\hline\text { Direct materials } & \$ 8,000 & \$ 10,500 \\\text { Work in process } & 18,750 & 21,000 \\\text { Finished goods } & 17,250 & 14,250\end{array}$
Conundrum Corporation produced 20,000 units.
What are the total variable costs per unit?

• A)$7.05
• B)$9.55
• C)$2.175
• D)$6.25

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Definitions:

Adjust Behaviour

The process of changing one's actions or reactions to better suit a new environment or set of conditions.

External Factors

External factors refer to the environmental, social, economic, and political conditions outside an organization that influence its operations and decision-making.

High Machiavellianism

A personality trait characterized by a person's tendency to be manipulative, exploitative of others, and deceiving for personal gain.

Cutthroat Salesperson

A highly competitive and aggressive sales professional who employs ruthless tactics to close deals and outperform competitors.