TechCom Inc

question 213

Multiple Choice

TechCom Inc. manufactures laptops. Last month, direct materials (e.g., computer components) costing $600,000 were put into production. Direct labour of $900,000 was incurred, overhead equalled $500,000, and selling and administrative costs totalled $400,000. The company manufactured 10,000 laptops during the month. Assume the company had no beginning or ending work-in-process balances.
-Refer to the Figure.What was the per-unit conversion cost last month?

• A)$100.00
• B)$140.00
• C)$162.50
• D)$218.00

---

Definitions:

Spatial Orientation

The ability to recognize one's position in space relative to the environment, involving the understanding of directions, distances, and locations.

Self-evaluation

The process of introspectively assessing one's own abilities, performance, or qualities to facilitate personal development or improvement.

Person

An individual human being.

Thinks

The process of considering or reasoning about something; the cognitive activity associated with using the mind to form ideas and make decisions.