Beartowne Enterprises uses an activity-based costing system to assign costs in its auto-parts division. 
The following units were produced in December with the following information:
Total unit cost for Part 002 is closest to (rounded) :
Definitions:
Post-Modernism
An intellectual stance or mode of discourse defined by skepticism toward grand narratives and ideologies, emphasizing the role of language, power relations, and cultural narratives.
Ethical Relativism
The belief that morality varies between individuals and cultures and that there are no universal moral principles.
Cultural Relativism
The belief that a person's beliefs, values, and practices should be understood based on that person's own culture, rather than be judged against the criteria of another.
Ethical Absolutism
The ethical belief that there are absolute standards against which moral questions can be judged, and that certain actions are right or wrong regardless of the context of the act.
Q7: Perry Moldings has the following estimated costs
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Q100: The "total physical units to account for"
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Q193: Both process costing and job costing assign
Q269: When job costing is used at a