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:

Ampulla

A widened portion of a canal or duct in the body.

Somatic Senses

Sensory systems that involve the reception of stimuli from the external environment or the body's surface, such as touch, temperature, pain, and proprioception.

Internal Organ Pain

Pain originating from the internal organs, often described as dull and poorly localized.

Muscular Tissue

A soft tissue found in animals which gives rise to muscles' ability to contract, thus enabling movement and force production in parts of the body.