Ewing Corporation's Controller Has Developed the Cost and Usage Data

question 105

Multiple Choice

Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. $\begin{array}{lr} \text { Direct materials quantity standard } & 3 \text { pounds per product } \\\text { Direct labor time standard } & 5 \text { hours per product } \\\text { Direct materials price standard } & \$ 10 \text { per pound } \\\text { Direct labor rate standard } & \$ 9 \text { per hour } \\\text { Standard variable overhead rate } & \$ 5 \text { per labor hour } \\\text { Standard fixed overhead rate } & \$ 10 \text { per labor hour }\end{array}$
The standard unit cost for overhead is

• A) $15.
• B) $25.
• C) $50.
• D) $75.

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Definitions:

Genus

In taxonomy, a rank used in the biological classification of organisms that groups together species exhibiting common characteristics.

Underground Train

A railway system in which the trains run below the ground surface, usually in tunnels, especially in urban areas.

Asphyxiated

The state of being deprived of oxygen, leading to unconsciousness or death; suffocation.

Metaphorical

Relating to, using, or denoting a thing that symbolizes or stands for something else, especially in literature and art.