Under Absorption Costing, a Company Had the Following Unit Costs

question 9

Multiple Choice

Under absorption costing, a company had the following unit costs when 8,000 units were produced. $\begin{array}{lr}\text { Direct labor } & \$ 8.50 \text { per unit } \\\text { Direct material } & \$ 9.00 \text { per unit } \\\text { Variable overhead } & \$ 6.75 \text { per unit } \\\text { Fixed overhead }(\$ 60,000 / 8,000 \text { units }) &\underline{ \$ 7.50 \text { per unit }} \\\text { Total production cost } & \underline{\$ 31.75 \text { per unit }}\end{array}$ Compute the total production cost per unit under variable costing if 20,000 units had been produced.

• A)$31.75
• B)$27.25
• C)$26.25
• D)$24.25
• E)$17.50

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

Centenarians

Individuals who live past 100 years of age.

Chronic Disease

A long-lasting health condition that often requires ongoing management and can significantly impact a person’s quality of life.

Olfactory Abilities

The capacity to detect and differentiate various odors, a key function of the sense of smell.

Oldest-old

refers to people who are 85 years of age and older, often studied in gerontology for their unique challenges and needs.