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

question 118

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}& \text {3 pounds per product }\\ \text {Direct labor time standard }& \text {5 hours per product }\\ \text {Direct materials price standard }& \text { \( \$ 10 \) per pound}\\ \text {Direct labor rate standard }& \text { \( \$ 9 \) per hour}\\ \text { Standard variable overhead rate}& \text { \( \$ 5 \) per labor hour}\\ \text { Standard fixed overhead rate}& \text {\( \$ 10 \) 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:

Body Alignment

The optimal positioning of body parts related to one another to maintain a good posture and reduce strain.

Feet Support

The provision of adequate cushioning, alignment, and comfort for the feet, often through specialized footwear or orthotics, to prevent or mitigate pain and injury.

Sitting Position

A posture where the weight of the body is supported by the buttocks rather than the feet and is common in many daily activities.

Metabolic Alteration

Changes in the body's metabolic processes, which can affect how it converts food and oxygen into energy.