Iancu Company, Which Has Only One Product, Has Provided the Following

question 55

Multiple Choice

Iancu Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array} { | l | r | } \hline \text { Selling price } & \$ 149 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 4,200 \\\hline \text { Units sold } & 3,900 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 27 \\\hline \text { Direct labour } & \$ 46 \\\hline \text { Variable manufacturing overhead } & \$ 5 \\\hline \text { Variable selling and administrative } & \$ 9 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 155,400 \\\hline \text { Fixed selling and administrative } &\$ 70,200 \\ \hline\end{array}$


-What was the unit product cost for the month under variable costing?

• A) $78.
• B) $87.
• C) $115.
• D) $124.

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Definitions:

Pressure Ulcers

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Mobility

Person's ability to move about freely.

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Medications formulated to alleviate pain without leading to unconsciousness.

Drainage

The natural or artificial removal of surface and sub-surface water from an area, or the process of removing fluid from a body cavity or wound.