Information from the Records of the Conundrum Company for September

question 92

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 is the total product cost per unit?

• A)$14.7375
• B)$12.1125
• C)$12.175
• D)$12.2375

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Definitions:

Behaviour

Refers to the actions or reactions of an object or organism, usually in relation to the environment.

Electro-chemical

Relating to processes that involve both electrical and chemical changes, often referring to the transmission of signals in neurons.

Neuronal Communication

The process through which neurons transmit signals to each other and to other types of cells, enabling the body to respond to stimuli.

Chemical

Substances with a definite composition at the molecular level, capable of undergoing chemical reactions to form new substances.