Yang Manufacturing, Which Uses the High-Low Method, Makes a Product

question 34

Multiple Choice

Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and 10,000 units per month. Per-unit costs at two different activity levels for each cost type are presented below. $\begin{array}{|l|l|l|l|l|l|l|l|}\hline&\text { Type A}&&\text { Type B}&&\text { Type C}&&\text { Total } \\\hline 5,000 \text { units } & \$ 4 & & \$ 9 && \$ 4 & & \$ 17 \\\hline 7.500 \text { units } & \$ 4 && \$ 6 & &\$ 3 & & \$ 13 \\\hline\end{array}$ If Yang produces 10,000 units, the total cost would be:

• A)$90,000.
• B)$105,000.
• C)$100,000.
• D)$110,000.
• E)$125,000.

Analyze the concept and effects of conformity within society.

Appreciate the role of culture in the socialization process and the mutual relationship between socialization and culture.

Understand the process of resocialization and distinguish it from the concept of 'brainwashing'.

Discuss the importance of social learning theory and psychoanalytic theory in understanding socialization.

---

Definitions:

Fixed Cost

Costs that remain constant regardless of the level of production or sales activities, such as lease payments and management salaries.

Indirect Materials

Materials used in the production process that cannot be directly linked to a specific product.

Flexible Budget

A budget that adjusts or varies with changes in volume or activity, allowing for more accurate budgeting and control in dynamic environments.

Spending Variance

The difference between the actual amount spent and the budgeted amount, which can be either favorable or unfavorable.