Use the Information Below to Answer the Following Questions $\text { Production for April is } 10,000 \text { racquets }$

question 65

Multiple Choice

Use the information below to answer the following questions.
Whack Ltd, a tennis racquet manufacturer, has broken the production process into three lines, each in a different department: framing, stringing, and finishing. The following information relates to each department for the month of April: $\begin{array}{llll} & \text { FRAMING } & \text { STRINGING } & \text { FINISHING } \\\text { Direct Costs } & \$ 20,000 & \$ 30,000 & \$ 66,000 \\\text { Ind irect Costs } & \$ 10,000 & \$ 20,000 & \$ 30,000 \\\text { Labour Hours } & 2,000 \mathrm{hrs} & 5,000 \mathrm{hrs} & 3,000 \mathrm{hrs}\\\text { Machine hours } & 500 \mathrm{hr} s\end{array}$
$\text { Production for April is } 10,000 \text { racquets }$
-Refer to the table above. The direct unit cost per racquet for April is:

• A)$17.00.
• B)$9.60.
• C)$16.70.
• D)$11.60.

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Definitions:

Tort

A civil wrong or injury, other than breach of contract, for which the court will provide a remedy in the form of an action for damages.

Breach

The violation or non-fulfillment of a contractual obligation, duty, or agreement.

Contract

A legally enforceable promise or set of promises.

Nuisance

That which endangers life or health, gives offense to the senses, violates the laws of decency, or obstructs the reasonable and comfortable use of property.