Toshi Company Incurred the Following Costs in Manufacturing Desk Calculators

question 15

Multiple Choice

Toshi Company incurred the following costs in manufacturing desk calculators: $\begin{array}{lr}\text { Direct materials } & £ 14 \\\text { Indirect materials (variable) } & 4 \\\text { Direct labour } & 8 \\\text { Indirect labour (variable } & 6 \\\text { Other variable factory overhead } & 10 \\\text { Fixed factory overhead } & 28 \\\text { Variable selling expenses } & 20 \\\text { Fixed selling expenses } & 14\end{array}$ During the period, the company produced and sold 1,000 units. What is the inventory cost per unit using variable costing?

• A)£52
• B)£62
• C)£42
• D)£70

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Definitions:

Meninges

Layers of protective tissue that cover the brain and spinal cord, including the dura mater, arachnoid mater, and pia mater.

Brain Stem

The Brain Stem is a fundamental part of the brain, connecting the brain to the spinal cord, and controls many basic life functions such as breathing, heart rate, and blood pressure.

Parasympathetic Nervous System

Part of the autonomic nervous system that conserves energy as it slows the heart rate, increases intestinal and gland activity, and relaxes sphincter muscles.

Digestion

The biological process by which the body breaks down food into absorbable forms for energy, growth, and cell repair.