Last Year, Walsh Company Manufactured 25,000 Units and Sold 22,000

question 26

Multiple Choice

Last year, Walsh Company manufactured 25,000 units and sold 22,000 units. Production costs were as follows:
$\begin{array}{|l|r|}\hline \text { Direct materials } & \$ 100,000 \\\hline \text { Direct labour } & 75,000 \\\hline \text { Variable manufacturing overhead } & 50,000 \\\hline \text { Fixed manufacturing overhead } & 75,000 \\\hline\end{array}$ Total sales were $440,000, total variable selling and administrative expenses were $110,000, and total fixed selling and administrative expenses were $45,000. There was no beginning inventory. Assume that direct labour is a variable cost.


-What was the operating income under absorption costing?

• A) $2,000.
• B) $9,000.
• C) $12,000.
• D) $21,000.

Recognize the importance of client involvement in treatment planning.

Understand the significance of nonverbal communication in counseling.

Appreciate the role of theoretical orientation in counseling.

Understand the importance of cultural sensitivity and bias reduction in test selection and administration.

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Definitions:

Reproduction

Reproduction is the biological process by which new individual organisms are produced from their parents, essential for the survival of species.

Primary Sex Characteristics

The physical characteristics directly involved in reproduction, developing during puberty, including the ovaries in females, and the testes in males.

Body Parts

The distinct pieces or structures that make up the human or animal body.

Dehydroepiandrosterone

A steroid hormone produced by the adrenal glands that serves as a precursor to other important hormones like testosterone and estrogen.