There Were No Beginning and Ending Inventories

question 87

Multiple Choice

$\begin{array}{lr}\text { Production in units } & 3,000 \\\text { Direct materials cost } & \$ 7,000 \\\text { Direct labor cost } & \$ 10,000 \\\text { Overhead cost } & \$ 9,600 \\\text { Sales commission per unit sold } & \$ 4 \\\text { Price per unit sold } & \$ 29 \\\text { Fixed selling and administrative expense } & \$ 7,000\end{array}$ There were no beginning and ending inventories.
-Refer to Figure 9-5. What is Sully's cost of goods sold per unit?

• A) $12.60
• B) $8.87
• C) $10.00
• D) $12.50
• E) $16.60

---

Definitions:

UML

Unified Modeling Language, a standardized modeling language used in software engineering to visualize the design of a system.

Private Member

A class member that cannot be accessed or modified outside its defining class.

Abstract Data Type

A model for data types where the data type is defined by its behavior from the point of view of a user of the data, specifically in terms of possible values, possible operations on data of this type, and the behavior of these operations.

Logical Properties

Attributes or characteristics that define the logical behavior of entities in computing, such as Boolean values and operations.