If the Variable Cost of Goods Sold Totaled $80,000 for the Year

question 105

Multiple Choice

If the variable cost of goods sold totaled $80,000 for the year (16,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,250 (15,000 units at $5.75 each) , the effect of the unit cost factor on the change in contribution margin is:

• A) $12,000 increase
• B) $5,750 decrease
• C) $12,000 decrease
• D) $5,750 increase

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Definitions:

Mechanoreceptors

Sensory receptors in the body that respond to mechanical pressures or distortions, such as touch, pressure, stretch, and vibration.

Chemoreceptors

Sensory receptors that respond to chemical stimuli, found in various locations in the body and involved in processes like taste, smell, and respiratory control.

Dementia

A chronic or progressive syndrome marked by the deterioration of cognitive function, affecting memory, thinking, orientation, comprehension, calculation, learning capacity, language, and judgment.

Agitated

A state of increased restlessness or excitement, often displaying as physical or verbal outbursts, which can indicate distress or discomfort.