Information from the Records of the Conundrum Company for September

question 88

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.
If production increased to 32,000 units next year, what is the effect on variable product costs per unit and total product costs per unit respectively?

• A)remain the same; remain the same
• B)remain the same; decrease
• C)increase; remain the same
• D)decrease; increase

Comprehend the biological and genetic factors associated with personality disorders.

Recognize the psychological and environmental factors contributing to the development and persistence of personality disorders.

Identify the interpersonal and social consequences of personality disorders.

Differentiate between similar personality disorders and other related mental health conditions.

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Definitions:

Fixed Costs

Costs that do not vary in proportion to the level of goods or services produced by a business, such as rent, salaries, and insurance premiums.

Operating Leverage

Operating Leverage is a measure of how revenue growth translates into growth in operating income, determined by the proportion of fixed versus variable costs a company has.

Variable Cost

Operational expenses of a business that alter in accordance with the level of activity.

Tax Rate

A tax rate is the percentage at which an individual or corporation is taxed on their income or profits.