Given the Following Data, Calculate the Total Product Cost Per

question 124

Multiple Choice

Given the following data, calculate the total product cost per unit under absorption costing. $\begin{array}{|l|c|}\hline \text { Direct labor } & \$ 3.50 \text { per unit } \\\hline \text { Direct materials } & \$ 1.25 \text { per unit } \\\hline \text { Overhead } & \\\hline \text { Total variable overhead } & \$ 41,400 \\\hline \text { Total fixed overhead } & \$ 150,000 \\\hline & \\\hline \text { Expected units to be produced } & 18,000 \text { units } \\\hline\end{array}$

• A)$4.75 per unit
• B)$7.05 per unit
• C)$13.08 per unit
• D)$15.38 per unit
• E)$16 per unit

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Definitions:

Information-Processing Theories

Theories that liken human cognition to the workings of a computer, focusing on how information is encoded, stored, and retrieved.

Traditional Information-Processing

A cognitive approach that likens the mind to a computer, focusing on how information is processed, stored, and retrieved.

Independent Operations

Tasks or processes that can be carried out without the need for input or interaction from other tasks or systems.

Confabulated "Memories"

False recollections that a person believes to be true, often detailed and vivid, but without actual events to support them.