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:

Natural Products

Substances derived from natural sources such as plants, animals, and minerals, used for therapeutic or other health-related purposes.

Massage Therapy

A form of treatment involving manipulation of the soft tissues of the body to relieve pain, reduce stress, and enhance overall well-being.

Body Parts

Defined sections or components of the human body which serve specific functions necessary for life and health.

Soft Tissues

Various tissues in the body that connect, support, or surround other structures and organs, including muscles, tendons, ligaments, fat, and blood vessels.