(Appendix 6A) Marcelin Corporation Manufactures and Sells One Product

question 14

Multiple Choice

(Appendix 6A) Marcelin Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:
The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 51,000 units and sold 46,000 units. The company's only product is sold for $276 per unit.
-The unit product cost under super-variable costing is:

• A) $191 per unit
• B) $233 per unit
• C) $114 per unit
• D) $92 per unit

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Definitions:

Particular Product

A specific good or service that is distinct among others due to unique characteristics or qualities.

Opportunity Cost

The cost of forgoing the next best alternative when making a decision or taking an action.

Moving From Point

The process of going from one position or condition to another, often used in discussions about changes in economic indicators or market positions.

Perfectly Adaptable

Characterizes a scenario or system that is fully capable of adjusting seamlessly to changes or different conditions.