PFA Corporation Uses a Throughput Costing System and Reported the Following

question 53

Multiple Choice

PFA Corporation uses a throughput costing system and reported the following information for its first month of operations: Units produced 140
Units sold 120
Material cost per unit produced $3.50
Conversion cost per unit produced $6.50
Fixed period costs per unit produced $6.00
Variable period costs per unit produced $4.00
Selling price per unit $25.00
PFA's throughput contribution was:

• A)$3,000
• B)$3,500
• C)$2,580
• D)$1,800

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Definitions:

Asperger Syndrome

A developmental disorder affecting the ability to effectively socialize and communicate.

ASD

Autism Spectrum Disorder, a range of neurodevelopmental conditions characterized by challenges with social skills, repetitive behaviors, and speech and nonverbal communication.

High Level

A term typically used to describe a position, status, or activity that is of greater importance, complexity, or abstraction.

Object Permanence

The concept that objects do not cease to exist merely because they are not currently perceived through sight, sound, or other sensory inputs.