The Nautical Corporation Manufactures Custom-Made Wood Wall Units Factory Overhead Rate Is $22

question 64

Multiple Choice

The Nautical Corporation manufactures custom-made wood wall units. The following data pertains to Job X4A: $\begin{array}{lr}\text { Direct materials placed into production } & \$ 9,000 \\\text { Direct labor hours worked } & 300 \text { hours } \\\text { Direct labor rate per hour } & \$ 15 \\\text { Machine hours worked } & 100 \text { hours }\end{array}$
Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units.
One-half of Job X4A was sold for $10,000. What is the cost per unit for Job X4A?

• A)$18
• B)$31.50
• C)$27
• D)$40.50

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Definitions:

Same Goal

A situation where multiple parties or individuals share a common objective or purpose they aim to achieve.

Dual Concerns Model

A theoretical framework in conflict resolution that assesses parties’ concerns regarding their own outcomes and the outcomes of others.

Cooperativeness Dimension

An aspect of negotiation that measures the extent to which a party is willing to work with the other side to find a mutually beneficial outcome.

Assertiveness Dimension

A behavioral trait that involves confidently expressing one’s opinions and needs directly and respectfully.