Thach Corporation Uses a Job-Order Costing System with a Single

question 123

Multiple Choice

Thach Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $665,000, variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machine-hours. Recently, Job T321 was completed with the following characteristics: The unit product cost for Job T321 is closest to:

• A) $117.00
• B) $58.50
• C) $154.50
• D) $51.50

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Definitions:

Filtration Membrane

A biological or synthetic membrane that acts as a selective barrier, allowing some substances to pass while blocking others, especially used in filtering substances from the blood in the kidneys.

Nephron

The basic structural and functional unit of the kidney, responsible for filtering blood and producing urine.

Glomerular Capsule

A cup-shaped structure surrounding the glomerulus in each nephron of the kidney, where filtration of blood plasma occurs.

Afferent Arteriole

A small artery that leads into the glomerulus of the kidney, where it divides into capillaries for blood filtration.