Brislin Gifts Makes Ceramic Mugs and Has the Following Amounts

question 77

Multiple Choice

Brislin Gifts makes ceramic mugs and has the following amounts during 2017 (Assume the same unit costs in all years) : $\begin{array}{lr}\text { Selling price } & \$ 9.00 \text { per mug } \\\text { Variable production cost } & \$ 2.50 \text { per mug } \\\text { Variable selling cost } & \$ 1.10 \text { per mug } \\\text { Fixed production cost } & \$ 100,000 \text { per year } \\\text { Fixed selling and administrative cost } & \$ 60,000 \text { per year }\end{array}$
$\text { Production and sales in units for the first three months of } 2017 \text { are as follows: }$

$\begin{array}{lll}\text { Year }&\text { Production }&\text { Sales }\\\hline\text { January } & 50,000 & 44,000 \\\text { February } & 40,000 & 45,000 \\\text { March } & 50,000 & 45,000\end{array}$ Inventory at January 1, 2017 consisted of 1,000 mugs.How much is the inventory cost per unit under full costing during March?

• A)$4.50
• B)$4.00
• C)$2.50
• D)$5.10

Identify the drawbacks of different types of layout designs in manufacturing and service operations.

Comprehend the primary objectives of layout strategies.

Recognize practices and strategies in retail layout management.

Differentiate between various types of layouts based on operation specifics.