Based on the Following Cost Data,items Labeled (A)and (B)in the Table

question 81

Multiple Choice

Based on the following cost data,items labeled (a) and (b) in the table below are which of the following amounts,respectively? $\begin{array}{lrr} \text { Number of units: } &1,500&3,000\\ \text { Total cost: } &\\ \text { Variable} &\$7,500&\$15,00\\ \text { Fixed} &\$6,000&\$6,000\\\\ \text { Cost per unit:} &\\ \text { Variable } &\$5&(a) \\ \text { Fixed }&\$4&(b) \end{array}$

• A) (a) = $3.00; (b) = $3.00
• B) (a) = $5.00; (b) = $4.00
• C) (a) = $2.50; (b) = $2.00
• D) (a) = $5.00; (b) = $2.00

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Definitions:

Union Dues

Fees paid by members to labor unions for the costs of union representation, benefits, and collective bargaining.

Payroll Register

A detailed record of each employee's wages, deductions, and net pay for a certain period.

Net Pay

The amount of money an employee receives after deductions such as taxes and retirement fund contributions are taken out of their gross salary.

FICA Tax Rate

The combined rate for Social Security and Medicare taxes that both employers and employees pay, based on a percentage of employees' wages.