Comet Canisters,Inc What Is the Unit Product Cost Using Absorption Costing? (Round

question 183

Multiple Choice

Comet Canisters,Inc.has collected the following data for the current year: $$\begin{array} { | l | r | c | } \hline \text { Beginning Finished Goods Inventory } & 60 & \text { units } \\\hline \text { Units produced } & 560 & \text { units } \\\hline \text { Units sold } & 620 & \text { units } \\\hline \text { Sales price } & \$ 170 & \text { per unit } \\\hline \text { Direct materials } & \$ 40 & \text { per unit } \\\hline \text { Varect labor } & \$ 13 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 14 & \text { per unit } \\\hline \text { Variable selling and administrative costs } & \$ 19,500 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 6 & \text { per unit } \\\hline\end{array}$$ What is the unit product cost using absorption costing? (Round your answer to the nearest cent.)

• A) $130.14
• B) $67.00
• C) $101.82
• D) $61.82

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Definitions:

Partial Reinforcer

A type of reinforcement strategy where a reward is given only some of the time after the desired behavior is exhibited.

Primary Reinforcer

A naturally reinforcing stimulus like food or water, which does not require learning to become pleasurable or desirable.

Fixed-Interval

A schedule of reinforcement where rewards are provided after a specific and constant period of time has passed.

Variable-Interval

A reinforcement schedule where a reward is given after a random period has elapsed following a response.