B & B Manufacturing
B & B Manufacturing Produces a Single

question 63

Multiple Choice

B & B Manufacturing
B & B Manufacturing produces a single product. Last year, the company produced 10 000 units out of which 9500 were sold. There were no units in beginning inventory. The company had the following costs:
$\begin{array}{cr}\underline{\text { Variable costs per unit: }}\\\text { Production } & \$ 6.00 \\\text { Selling and administrative } & \$ 2.00 \\\underline{\text { Fixed costs (total) :} } & \\ \text { Production } & \$ 15000 \\\text { Selling and administrative } &\$ 10000 \end{array}$
-What is the unit product cost using variable costing?

• A) $ 8.00
• B) $ 6.00
• C) $ 7.50
• D) $10.50

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Definitions:

Pictorial Sketching

Pictorial sketching is the artistic process of creating a three-dimensional representation of an object on a two-dimensional surface, offering a realistic view that helps in understanding the object's shape.

Oblique Cabinet

Oblique Cabinet is a type of pictorial drawing technique in which an object's front face is drawn true size, but other surfaces are receded at an angle, typically to render depth.

Perspective

A drawing or representation technique that illustrates dimensions through a particular viewpoint, giving depth and spatial relationships.

Isometric Sketch

A method of graphical representation allowing the visualization of three-dimensional objects in two dimensions, where the three axes appear equally foreshortened and the angles between them are 120 degrees.