Sifton Electronics Corporation Manufactures and Assembles Electronic Motor Drives for Video

question 54

Multiple Choice

Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell for the coming year. For the year, projected labor and overhead was $7,370,000 and materials costs were $28 per unit. Planned production included 4,000 hours to produce 27,500 motor drives. Actual production for August was 1,600 units, and motor drives shipped amounted to 1,380 units. Conversion costs are applied based on units of production
-From the foregoing information, determine the cell conversion cost rate.

• A)$240.00 per unit
• B)$268.00 per unit
• C)$296.00 per unit
• D)$1,842.50 per unit

---

Definitions:

Insight Therapies

Psychological treatments that emphasize understanding the motives and mechanisms of the mind to achieve emotional and behavioral awareness and change.

Spontaneous Remission

The surprising recovery or healing from an illness or condition without the aid of medical treatment or intervention.

Placebo Treatments

Inactive substances or procedures given to a participant in place of an actual treatment, used in research to test the effectiveness of therapies.

Conditioned Stimulus

In classical conditioning, a previously neutral stimulus that, after being associated with an unconditioned stimulus, comes to elicit a conditioned response.