Round 78.4150 to the Nearest Whole Number

question 29

Multiple Choice

Round 78.4150 to the nearest whole number.

• A) 82
• B) 79
• C) 78
• D) 73
• E) 81

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Definitions:

Unit Product Cost

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

Traditional Costing Method

A costing methodology that allocates overhead costs based on a single, volume-based cost driver, such as labor hours or machine hours.

Direct Labor-Hours

The total time workers spend on producing a product, directly correlating to the product itself.

Unit Product Cost

An expression of the total production cost (materials, labor, and overhead) divided by the number of units produced.