During January, Lang, Inc What Is Lang's Unit Cost for January, Calculated on the Costs

question 68

Multiple Choice

During January, Lang, Inc. produced 10,000 units of product with costs as follows: $\begin{array}{ll}\text { Direct materials }&\$40,000\\\text { Direct labor } & 22,000 \\\text { Variable overhead } & 10,000 \\\text { Fixed overhead } & 90,000\end{array}$ What is Lang's unit cost for January, calculated on the variable costing basis?

• A) $6.20.
• B) $7.20.
• C) $7.50.
• D) $8.50.
• E) $9.50.

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Definitions:

Retention

The ability to store and recall information or experiences over time in one's memory.

Motor Reproduction

The process in observational learning where an individual replicates or imitates the observed behaviors by converting mental images into motor actions.

Observational Learning

Acquiring knowledge by watching the actions of others and the results of those actions.

Reinforcement

In behavioral psychology, a process in which a behavior is encouraged or strengthened by a consequence that follows it.