Aaker Company, Which Has Only One Product, Has Provided the Following

question 143

Multiple Choice

Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array} { | l | r | } \hline \text { Selling price } & \$ 99 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 6,300 \\\hline \text { Units sold } & 6,000 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 12 \\\hline \text { Direct labour } & \$ 42 \\\hline \text { Variable manufacturing overhead } & \$ 6 \\\hline \text { Variable selling and administrative } & \$ 6 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 170,100 \\\hline \text { Fixed selling and administrative } & \$ 24,000 \\\hline\end{array}$



-What is the total period cost for the month under the absorption costing approach?

• A) $24,000.
• B) $60,000.
• C) $170,100.
• D) $230,100.

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Definitions:

Afterload

The pressure against which the heart must work to eject blood during systole.

Ventricles

Chambers in the heart and brain that have various functions, such as pumping blood or storing cerebrospinal fluid.

Eject Blood

The process of forcefully expelling blood from the heart chambers, primarily during systole.

Papillary Muscles

Muscle projections from the ventricular walls of the heart that attach to the chordae tendineae and prevent inversion of the valves during contraction.