The Pleasantville Company Makes 20,000 Units Per Year of a Part

question 52

Multiple Choice

The Pleasantville Company makes 20,000 units per year of a part used in production.The unit product cost is as follows: $\begin{array}{lr}\text { Direct materials } & \$ 6.20 \\\text { Direct labor } & 2.30 \\\text { Variable Manufacturing Overhead } & 1.20 \\\text { Fixed Manufacturing Overhead } & .80\\\text { Unit product cost }&\$10.50\end{array}$ An outside supplier has offered to sell the company the same part at a cost of $9.00 per unit.If the company purchases the part only half of the fixed overhead would be avoided.How much of the unit product cost is relevant in making this decision?

• A)$9.70
• B)$10.50
• C)$2.30
• D)$10.10

Classify changes in the workplace according to their types (technology, people, tasks, structure).

Recognize sources of job stress in the modern work environment.

Differentiate between long-term and short-term strategies for handling burnout and stress.

Analyze phases in the attitude curve in response to organizational change.

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Definitions:

Plaintiff

The person or party who initiates a lawsuit in court against another party, alleging wrongdoings that caused harm or loss.

Fraud

The act of intentionally deceiving or misleading another person or entity for financial or personal gain, resulting in harm or loss.

Liability

A legal responsibility or obligation, either financial or otherwise, that arises from actions or transactions.

Misrepresentation

A false statement or omission of a fact that induces another party to enter into a contract or transaction under false pretenses.