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

question 140

Multiple Choice

Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array} { | l | r | } \hline \text { Selling price } & \$ 99 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 6,300 \\\hline \text { Units sold } & 6,000 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 12 \\\hline \text { Direct labour } & \$ 42 \\\hline \text { Variable manufacturing overhead } & \$ 6 \\\hline \text { Variable selling and administrative } & \$ 6 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 170,100 \\\hline \text { Fixed selling and administrative } & \$ 24,000 \\\hline\end{array}$



-What is the operating income (loss) for the month under variable costing?

• A) ($14,100).
• B) $3,900.
• C) $8,100.
• D) $12,000.

---

Definitions:

Relationship Management

Relationship management is the strategy of maintaining beneficial relationships with business partners or customers to foster loyalty and long-term engagement.

Surface Acting

involves an individual displaying emotions that are not genuinely felt in order to meet external demands or occupational roles.

Required Emotions

Emotions that employees are expected to display as part of their job role, often in service-oriented occupations, irrespective of their actual feelings.

Behavior

The way in which one acts or conducts oneself, especially towards others.