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.

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Definitions:

White Blood Cells

Cells of the immune system that are involved in protecting the body against both infectious disease and foreign invaders.

Mucin

A protein component of mucus, which helps to protect and lubricate surfaces.

Simple Columnar Cells

A type of epithelial cell that is column-shaped and designed to absorb or secrete substances, commonly found in the digestive tract and uterus.

Ventral Body Cavities

The body's anterior (front) cavities, including the thoracic, abdominal, and pelvic cavities, housing major internal organs.