Rosenbrook Corporation Has Provided the Following Data from Its Activity-Based

question 15

Multiple Choice

Rosenbrook Corporation has provided the following data from its activity-based costing system: $\begin{array}{rrl}\text { Activity Cost} & \text { Pool Total Cost } & \text { Total Activity }\\\text { Assembly }&\$ 477,900 & 29,500 \text { machine-hours } \\\text { Packaging }&\$ 35,400 & 1,200 \text { orders } \\\text { Shipping }&\$ 45,778 & 748 \text { shipments }\end{array}$ Data concerning one of the company's products appear below: $\begin{array}{ll}\text {Selling price per unit }&\$189.50\\\text {Direct materials cost per unit }&\$41.59\\\text {Direct labor cost per unit. }&\$38.21\\\text {Annual unit production and sales. }&280\\\text {Annual machine-hours. }&405\\\text {Annual orders. }&62\\\text {Annual shipments }&7\\\end{array}$

According to the activity-based costing system, the annual product margin for this product is:

• A)$21,898
• B)$30,716
• C)$30,609
• D)$24,155

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Definitions:

Terror Management Theory

A psychological perspective asserting that the fear of death influences human behavior and cultural attitudes.

Aggression

A range of behaviors that can result in both physical and psychological harm to oneself, others, or objects in the environment.

Phobias

Persistent, irrational fears of specific objects, activities, or situations that lead to a compelling desire to avoid the dreaded subject or situation.

Beliefs

Refer to convictions or acceptances that something is true or exists, often without definitive evidence.