Answer the Following Questions Using the Information Below:
Zephyr Apparels

question 148

Multiple Choice

Answer the following questions using the information below:
Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:
$$\begin{array} { l r } \text { Direct materials } & \$ 70 \\\text { Direct manufacturing labor } & 20 \\\text { Variable manufacturing overhead } & 15 \\\text { Fixed manufacturing overhead } & 32 \\\text { Sales commissions ( } 2 \% \text { of sales) } & 5 \\\text { Administrative salaries } & 16 \\\quad \text { Total } & \$ 158\end{array}$$
-What are the indirect nonmanufacturing variable costs per unit associated with Product DCT121?

• A) $5
• B) $21
• C) $90
• D) $142

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Definitions:

Job Evaluation

A systematic process used by organizations to assess the relative value of jobs within the organization in order to establish fair compensation.

Job Specifications

Detailed descriptions of the qualifications, skills, experience, and attributes required to perform a specific job effectively.

Employee Qualifications

The skills, education, experiences, and certifications that individuals possess, qualifying them for particular job roles or tasks.

Reporting Structure

The hierarchy within an organization that defines who reports to whom, outlining the lines of authority and communication.