The Following Information Is Available at the End of the Period

question 40

Multiple Choice

The following information is available at the end of the period for the completed Job 713: $\begin{array}{|l|l|}\hline\text { Begirming balance} & \$ 21,500.00 \\\hline\text { Direct materials} & 30,600 \\\hline \text {Directlabor }& 24,500 \\\hline \text {Overhe ad applied }& 41,700 \\\hline\text { Adjustment-overapplied overhead }& 1,600 \\\hline & \\\hline \text {Total number of units produced }& 30,000 \\\hline \text {Total number of units sold }& 28,500 \\\hline &\end{array}$
What is the unit cost for Job 713?

• A) $3.94
• B) $3.89
• C) $4.00
• D) $4.09

---

Definitions:

Trade Balance

The difference between a country's exports and imports of goods and services, indicating whether a country has a trade surplus or deficit.

Negative

A condition or quantity less than zero or a loss or deficit in context.

Opportunity Cost

The value of the best alternative foregone as a result of choosing a particular action or decision.

Automobiles

Vehicles powered by an internal combustion engine or electric motor, used for the transportation of people or goods.