The Pacific Company Manufactures a Single Product During the Year, 5,000 Units Were Produced and 4,800 Units

question 8

Multiple Choice

The Pacific Company manufactures a single product. The following data relate to the year just completed:
$\begin{array}{|l|r|}\hline \text { Variable costs per unit: } & \\\hline \text { Production } &\$ 43 \\\hline \text { Selling and administrative } & \$ 15 \\\hline \text { Fixed costs in total: } & \\\hline \text { Production } &\$ 145,000 \\\hline \text { Selling and administrative } &\$ 95,000 \\\hline\end{array}$
During the year, 5,000 units were produced and 4,800 units were sold. There were no beginning inventories.

-Under variable costing,what was the unit product cost?

• A) $43.
• B) $58.
• C) $72.
• D) $91.

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Definitions:

Withdrawal

The action of removing oneself from participation or engagement in a particular situation, activity, or group, often due to dissatisfaction or conflict.

Reduced Job Performance

The decline in the effectiveness, efficiency, and quality of an employee's work output compared to established standards or expectations.

Withdrawal

The act of removing oneself from a particular situation or environment, often as a coping mechanism to avoid stress or conflict.

Progression

The act of moving forward or advancing towards a goal, or the sequential development of events, ideas, or tasks.