Quality Industries Manufactures Large Workbenches for Industrial Use The Current Cost Per Unit Is (Rounded to the Nearest

question 9

Multiple Choice

Quality Industries manufactures large workbenches for industrial use. Yewell Hartnet, the Vice President for marketing at Quality Industries, concluded from market analysis that sales were dwindling for Quality's workbenches due to aggressive pricing by competitors. Quality's workbench sells for $1,140 whereas the competition's comparable workbench sells for $1,060. Yewell determined that a price drop to $1,060 would be necessary to protect its market share and maintain an annual sales level of 13,000 workbenches.
Cost data based on sales of 13,000 workbenches:
$\begin{array}{lccc}&\begin{array}{c}\text { Budgeted } \\\text { Quantity }\end{array} & \begin{array}{c}\text { Actual } \\\text { Quantity }\end{array} &\text { Actual Cost} \\\text { Direct materials (pounds) } & 175,000 & 168,000 & \$ 3,450,000 \\\text { Direct labor (hours) } & 72,800 & 71,500 & 825,000 \\\text { Machine setups (no. of setups) } & 900 & 880 & 250,000 \\\text { Mechanical assembly (machine hours) } & 273,000 & 281,250 & 3,750,000\end{array}$ The current cost per unit is (rounded to the nearest whole dollar) :

• A) $588.
• B) $523.
• C) $465.
• D) $637.
• E) $445.

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Definitions:

Cultural Feminism

An ideology focusing on the societal recognition of differences between men and women and aiming to celebrate female attributes.

Liberal Feminism

A perspective within feminism that emphasizes individual rights and equal opportunity as the basis for gender equality.

Intersectionality Theory

A model that explains the way various elements of an individual's social and political identities intersect, leading to diverse forms of discrimination and privilege.

Socialist Feminism

An ideological movement that calls for an end to capitalism and patriarchy, advocating for a society where women's liberation is achieved through economic and social equality.