Cloudy Company Reports the Following Information for the Current Year

question 132

Multiple Choice

Cloudy Company reports the following information for the current year: $\begin{array}{ll}\text { Units produced this year } & 51,000 \text { units } \\\text { Units sold this year } & 53,000 \text { units } \\\text { Direct materials } & \$ 6 \text { per unit } \\\text { Direct labor } & \$ 3 \text { per unit } \\\text { Variable overhead } & \$ 255,000 \text { in total } \\\text { Fixed overhead } & ? \text { in total }\end{array}$ If the company's cost per unit of finished goods using absorption costing is $18, what is total fixed overhead?

• A)$204,000
• B)$212,000
• C)$213,690
• D)$222,070
• E)$459,000

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Definitions:

Behavioral Dimensions

The various aspects or components of behavior that can be measured or assessed, such as intensity, frequency, duration, and complexity.

Behavioral Models

Theories or frameworks that explain how and why people behave the way they do, often used in psychology and organizational behavior.

Leadership

The ability to guide, inspire, and influence people toward achieving a common goal.

Importance of Commitment

Refers to the significance of dedication and loyalty from individuals or groups toward tasks, goals, or relationships for achieving success and maintaining cohesion.