Solve the Problem $x _ { 1 } = 11 , x _ { 2 } = 15 , x _ { 3 } = 2 , x _ { 4 } = 15$

question 47

Multiple Choice

Solve the problem. If necessary, round your answer to one more decimal place than that used for the observations.
-Let $x _ { 1 } = 11 , x _ { 2 } = 15 , x _ { 3 } = 2 , x _ { 4 } = 15$ , and $x _ { 5 } = 1$ . Find $n _ { \text {. } }$ .

• A)5
• B) 8.8
• C) 44
• D) 4

---

Definitions:

Unit Product Cost

The total cost associated with producing a single unit of product, including direct materials, direct labor, and allocated overhead.

Absorption Costing

An accounting method that includes all manufacturing costs (direct labor, direct materials, and both variable and fixed manufacturing overhead) in the cost of a product.

Unit Product Cost

The total cost (both fixed and variable) incurred to produce, store, and sell one unit of a product.

Variable Costing

An accounting method that only considers variable costs for product costing, excluding fixed overheads.