St Martin Company Has Computed the Following Unit Costs for the Year

question 44

Multiple Choice

St. Martin Company has computed the following unit costs for the year just ended: $\begin{array} { l l } \text { Direct material used } & \$ 22 \\\text { Direct labour } & 38 \\\text { Variable manufacturing overhead } & 20 \\\text { Fixed manufacturing overhead } & 25 \\\text { Variable selling and administrative cost } & 11 \\\text { Fixed selling and administrative cost } & 18\end{array}$ Under variable costing, each unit of the company's inventory would be carried at:

• A)$31.
• B)$80.
• C)$91.
• D)$105.
• E)$134.

---

Definitions:

Leadership Style

The patterns, methods, and behaviors used by an individual to influence, motivate, and direct others in a group or organization.

Evolutionary Perspective

A theoretical approach in various disciplines that examines the evolutionary basis of behaviors and traits, arguing that many human psychological processes and physical features have evolved to solve recurrent problems in human ancestral environments.

Evolutionary Fitness

A measure of an organism's ability to survive and reproduce, thus passing its genes to the next generation.

General Mental Ability

Refers to the overall capacity of an individual to understand complex ideas, adapt effectively to the environment, learn from experience, engage in various forms of reasoning, and overcome obstacles through mental effort.