James Ordered 130 Individual Party Items

question 33

Multiple Choice

James ordered 130 individual party items. When the shipping bill was examined, he estimated 28% of the shipment was back ordered. How many items, to the nearest item, were back ordered?

• A)36
• B)94
• C)35
• D)37

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Definitions:

Fixed Manufacturing Overhead

Indirect manufacturing costs that remain constant regardless of the level of production, such as rent, insurance, and salaries of certain employees.

Sales Budget

A financial plan that estimates future sales in terms of units and revenue.

Finished Goods Inventory

Items that have completed the manufacturing process and are ready to be sold to customers.

Specialized Electrical Switches

Electrical switches designed for specific functions or applications, often requiring custom designs or specifications to meet unique operational or safety standards.