Aviatrix Avionics Makes Three Types of Radios for Small Aircraft-Model $$\begin{array} { l l } \text { Model A } & \$ 28 \\\text { Model B } & \$ 30 \\\text { Model C } & \$ 38\end{array}$$

question 40

Multiple Choice

Aviatrix Avionics makes three types of radios for small aircraft-Model A,Model B,and Model C.The manufacturing operations are mechanized,and there is no direct labor.Manufacturing overhead costs are significant,and Aviatrix has adopted an activity-based costing system.Direct materials costs per unit for each model are as follows: $$\begin{array} { l l } \text { Model A } & \$ 28 \\\text { Model B } & \$ 30 \\\text { Model C } & \$ 38\end{array}$$ Aviatrix has three activities-assembly,materials management,and testing.The cost driver for assembly is machine hours.The cost driver for materials management is the number of parts,and the cost driver for testing is the number of units of product.Total costs and production volumes for the year were estimated as follows:
$$\begin{array} { | l | l | l | c | } \hline& { \text { Total cost } } & { \begin{array} { c } \text { Allocation } \\\text { Base }\end{array} } & \text { Cost Driver } \\\hline \text { Assembly } & \$ 792,000 & 120,000 & \text { Machine hours } \\\hline \text { Materials management } & \$ 136,000 & 80,000 & \text { Parts } \\\hline \text { Testing } & \$ 35,000 & 5600 & \text { Units } \\\hline\end{array}$$ The Model A radio requires 12 parts to construct and 18 machine hours of processing.What is the manufacturing cost to make one unit of Model A? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

• A) $167
• B) $55
• C) $145
• D) $173

Comprehend the influence of public figures and movements on the acceptance of alternative medicine.

Identify the basis and techniques of various alternative therapies including chiropractic, acupuncture, and massage therapy.

Understand the regulatory and research factors affecting CAM, including key organizations like the National Center for Complementary and Alternative Medicine.

Grasp the principles of mind-body interaction and the holistic nature of health according to different medical philosophies.

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Definitions:

Performance Appraisals

The process of evaluating an employee's job performance and productivity in relation to established criteria and organizational objectives.

Labour Market

The labour market is the arena in which employers seek employees to hire and where individuals offer their skills and labor in exchange for wages.

Employee Career

The progression and development of an individual’s work life and professional achievements over time, often involving various roles and responsibilities.

Performance Management System

A systematic approach to improving organizational performance by developing the performance of individuals and teams.