The Following Standard Cost Card Is Provided for Navid Company's

question 132

Multiple Choice

The following standard cost card is provided for Navid Company's Product A: $\begin{array}{lr}\text { Direct material (2 lbs.@\$5.00 per lb.) } & \$ 10.00 \\\text { Direct labor }(1 \mathrm{hr} @ \$ 8.00 \text { per hr.) } & 8.00 \\\text { Variable overhead (1 hr. @\$3.00 per hr.) } & 3.00 \\\text { Fixed overhead (1 hr. @ \$2.00 per hr.) } & \underline{2.00} \\\text { Total standard cost per unit } & \underline{\$ 23.00} \\\end{array}$ The fixed overhead rate is based on total budgeted fixed overhead of $12,000.During the period,the company produced and sold 5,800 units at the following costs:
Direct material 12,200 pounds @ $4.80 per pound
Direct labor 5,950 hours @ $8.00 per hour
Overhead $29,920
The standard manufacturing cost per unit is $23.00.What is the actual manufacturing cost per unit? (Do not round intermediate calculations.)

• A) $23.46.
• B) $36.16.
• C) $17.96.
• D) Cannot be determined from the information provided.

---

Definitions:

Proximal

Refers to being closer to the center or point of reference, typically used in anatomy to describe locations on the body.

Sensory

Relating to or involving the senses or sensation, including sight, hearing, smell, taste, and touch.

Gestalt

A psychological theory that proposes the human mind perceives objects not by their individual parts but as a whole, emphasizing the importance of context and patterns.

Open Processing

A computational paradigm often used in creative coding and visual arts, where the software environment allows for open-ended exploration and creation.