Table 13-11 Teacher's Helper Is a Small Company That Has a Subcontract

question 329

Multiple Choice

Table 13-11
Teacher's Helper is a small company that has a subcontract to produce instructional materials for disabled children in public school districts. The owner rents several small rooms in an office building in the suburbs for $600 a month and has leased computer equipment that costs $480 a month.

-Refer to Table 13-11.What is the average fixed cost for the month if 9 instructional modules are produced?

• A) $108.00
• B) $120.00
• C) $150.00
• D) $811.11

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Definitions:

Negligence

A failure to behave with the level of care that someone of ordinary prudence would have exercised under the same circumstances, resulting in unintended harm to another party.

Accountant

A professional who performs accounting functions such as audits or financial statement analysis according to established principles.

Embezzlement

The theft or misappropriation of funds or property entrusted to one's care by their employer or another party.

Audit

An inspection or examination of financial records to verify their accuracy and compliance with laws or standards.