Figure 20-7
the Engine Division Provides Engines for the Tractor

question 26

Multiple Choice

Figure 20-7
The Engine Division provides engines for the Tractor Division of a company. The standard unit costs for Engine Division are as follows: $\begin{array}{lr}\text { Direct materials } & £ 600 \\\text { Direct labour } & 1,200 \\\text { Variable overhead } & 300 \\\text { Fixed overhead } & 150 \\\text { Market price per unit } & 2,730\end{array}$
-Refer to Figure 20-7. The engine department has excess capacity. What is the best transfer price to avoid transfer price problems?

• A)£1,350
• B)£300
• C)£900
• D)£2,100

---

Definitions:

Late Roman Adornment

The style and fashion of personal decoration and accessories used during the late Roman Empire, characterized by intricate jewelry and luxurious fabrics.

Lindisfarne Gospels

An illuminated manuscript gospel book produced around the year 700 in a monastery at Lindisfarne, celebrated for its high artistic quality and the blending of Anglo-Saxon and Celtic art styles.

Classical Influences

The impact of ancient Greek and Roman art, literature, and culture on later periods, shaping artistic, architectural, literary, and philosophical traditions.

Author-Portrait

An author-portrait is an illustration or photograph of an author, typically found in a book, indicating who wrote it.