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Electronics Unlimited Uses Activity-Based Costing to Allocate All Manufacturing Conversion

question 152

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Electronics Unlimited uses activity-based costing to allocate all manufacturing conversion costs.Electronics Unlimited produces computer keyboards; each computer keyboard has $8.00 of direct materials,includes 12 parts and requires 1/2 hour of machine time.Additional information follows:  Activity  Allocation Base  Cost Allocation Rate  Materials handling  Number of parts $.25 per part  Machining  Machine hours $12.00 per machine hour  Assembling  Number of parts $1.00 per part  Packaging  Number of finished units $1.75 per finished unit \begin{array}{|l|l|r|}\hline \text { Activity } & \text { Allocation Base } & \text { Cost Allocation Rate } \\\hline \text { Materials handling } & \text { Number of parts } & \$ .25 \text { per part } \\\hline \text { Machining } & \text { Machine hours } & \$ 12.00 \text { per machine hour } \\\hline \text { Assembling } & \text { Number of parts } & \$ 1.00 \text { per part } \\\hline \text { Packaging } & \text { Number of finished units } & \$ 1.75 \text { per finished unit } \\\hline\end{array}

- What is the cost of assembling per computer keyboard?

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Definitions:

Object Permanence

The understanding that objects continue to exist even when they cannot be seen, heard, or touched, a concept developed in early childhood.

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The inability to differentiate between one's own perspective and someone else's perspective.

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The interplay between genetic inheritance and environmental influences in shaping behaviors, personalities, and other traits.

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The transmission of genetic characteristics from parents to offspring through their genes.

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