Emerald Pools, Inc What Is the Unit Product Cost Using Absorption Costing? (Round

question 107

Multiple Choice

Emerald Pools, Inc. has provided the following information for the year. $\begin{array}{|l|c|}\hline \text { Units produced } & 14,000 \text { units } \\\hline \text { Sales price } & \$ 700 \text { per unit } \\\hline \text { Direct materials } & \$ 25 \text { per unit } \\\hline \text { Direct labor } & \$ 45 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 50 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 470,000 \text { per year } \\\hline \text { Variable selling and administration costs } & \$ 90 \text { per unit } \\\hline \text { ced selling and administration costs } & \$ 260,000 \text { per year } \\\hline\end{array}$
What is the unit product cost using absorption costing? (Round any intermediate calculations and your final answer to the nearest dollar.)

• A) $70
• B) $154
• C) $160
• D) $120

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Definitions:

Counterconditioning

A behavior therapy technique where a maladaptive response to a stimulus is replaced with a more adaptive one, often used in treating phobias.

Behavior Modification

The use of learning techniques, such as reinforcement or punishment, to change or modify behavior.

Reciprocal Inhibition

A psychological principle where the existence of one emotional or behavioral state can suppress the occurrence of another, such as anxiety being reduced by relaxation.

Self-control Procedures

Techniques or strategies used to modify one's own behavior, typically aimed at achieving personal goals or overcoming undesirable habits.