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B & B Manufacturing
B & B Manufacturing Produces a Single

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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:
 Variable costs per unit:  Production $6.00 Selling and administrative $2.00 Fixed costs (total) : Production $15000 Selling and administrative $10000\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?


Definitions:

Operating Procedures

Standardized methods and processes designed to consistently carry out day-to-day tasks and operations.

Management Programs

Structured plans and initiatives implemented within an organization to achieve specific operational, tactical, or strategic objectives.

Flexible Leadership Theory

A management perspective that suggests successful leaders are those who can adapt their style to the demands of different situations.

Direct Behavior

Actions that are deliberate and intentional, often aiming to influence or guide others towards achieving specific goals or outcomes.

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