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.

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Definitions:

Different Perspectives

Viewing situations, issues, or concepts from various angles or viewpoints to gain a broader understanding.

Narrative Therapist

A professional who employs narrative therapy, a therapeutic approach that encourages patients to tell their stories and see their problems as separate from themselves.

Constructivist Therapies

Psychotherapeutic approaches focusing on how people construct their own worldview and reality, highlighting personal meaning-making in coping with life challenges.

Psychoanalytic Therapists

Therapists who use theories and techniques based on the psychoanalytic tradition, focusing on unconscious processes influencing behavior.