Date Company
Date Company Makes Calendars Fixed Marketing Expense Totalled $13,000, and Fixed Administrative Expense Totalled

question 101

Multiple Choice

Date Company
Date Company makes calendars. Information on cost per unit is as follows: $$\begin{array} { l l } \text { Direct materials } & \$ 1.50 \\\text { Direct labour } & \$ 1.20 \\\text { Variable overhead } & \$ 0.90 \\\text { Variable marketing expense } & \$ 0.40\end{array}$$ Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The sales price per calendar is $10.
-Refer to Date Company. What is the variable product expense per unit?

• A) $1.30
• B) $3.60
• C) $4.00
• D) $4.60

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Definitions:

Heating Pads

Devices generating heat, often electrically powered, used to warm parts of the body to relieve pain or discomfort.

Carotid Artery

A major blood vessel in the neck that supplies blood to the brain, neck, and face.

Radial Artery

A major artery in the forearm that supplies blood to the hand and arm, palpable at the wrist.

Bradycardia

A slower than normal heart rate, typically defined as fewer than 60 beats per minute in adults.