Blackbird, Incorporated Reports the Following Information Regarding Its Production Cost

question 76

Essay

Blackbird, Incorporated reports the following information regarding its production cost. $$\begin{array} { l l } \text { Units produced } & 39,000 \text { units } \\\text { Direct labor } & \$ 13 \text { per unit } \\\text { Direct materials } & \$ 17 \text { per unit } \\\text { Variable overhead } & \$ 7,800,000 \text { in total } \\\text { Fixed overhead } & \$ 9,750,000 \text { in total }\end{array}$$
(a.) Compute production cost per unit under variable costing.
(b.) Compute production cost per unit under absorption costing.

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Definitions:

Classically Conditioned

An educational method where two stimuli are consistently associated; initially, the second stimulus provokes a response, but over time, the response is triggered by the first stimulus alone.

Early Childhood

A developmental period in human growth from birth to around 8 years old, characterized by rapid physical, cognitive, and social development.

Iconic Memory

A component of the visual memory system which is a very brief (<1 second) recall of a visual stimulus.

Mental Image

A representation in a person's mind of a sensory experience without the stimulus being present.