The Following Department Data Are Available What Is the Total Manufacturing Cost Per Unit?
A) $3

question 139

Multiple Choice

The following department data are available: $\begin{array}{lr}\text { Total materials costs } & \$ 180,000 \\\text { Equivalent units of materials } & 60,000 \\\text { Total conversion costs } & \$ 105,000 \\\text { Equivalent units of conversion costs } & 30,000\end{array}$ What is the total manufacturing cost per unit?

• A) $3.00.
• B) $3.50.
• C) $6.50.
• D) $4.75.

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Definitions:

Perceptual Set

A psychological predisposition or readiness to perceive certain features of the environment while ignoring others.

Relative Luminance

A measure of the amount of light that comes from a source or is reflected by a surface, compared to the amount of light coming from a reference source.

Shape Constancy

The perceptual phenomenon by which we recognize objects as having a constant shape despite changes in the angle of vision, distance, and lighting.

Interposition

A visual cue in depth perception where one object partially covers another, suggesting that the covering object is closer to the viewer.