Use the Following Information for Questions

question 15

Multiple Choice

Use the following information for questions
Nielson Corp. sells its product for $6,600 per unit. Variable costs per unit are: manufacturing, $3,600, and selling and administrative, $75. Fixed costs are: $18,000 manufacturing overhead, and $24,000 selling and administrative. There was no beginning inventory at 1/1/15. Production was 20 units per year in 2015-2017. Sales were 20 units in 2015, 16 units in 2016, and 24 units in 2017.
-Income under variable costing for 2016 is

• A)$4,800.
• B)$8,400.
• C)$9,600.
• D)$13,200.

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Definitions:

Minute Flow Rate

The rate at which a fluid flows through a system, measured in units per minute.

Hypernatremia

A medical condition characterized by high concentration of sodium in the blood.

Serum Sodium Concentration

The amount of sodium present in the serum portion of the blood, important for maintaining fluid balance and nerve and muscle function.

Urine Output

The volume of urine expelled from the body over a specified period, which is an important indicator of kidney and overall health.