The Following Standard Cost Card Is Provided for Navid Company's

question 116

Multiple Choice

The following standard cost card is provided for Navid Company's Product A: The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5,800 units at the following costs:
Direct material 12,200 pounds @ $4.80 per pound
Direct labor 5,950 hours @ $8.00 per hour
Overhead $29,920
The standard manufacturing cost per unit is $23.00. What is the actual manufacturing cost per unit? (Do not round intermediate calculations.) $\begin{array}{|l|r|}\hline \text { Direct material }(2 \mathrm{lbs} . @ \$ 5.00 \text { per lb.) } & \$ 10.00 \\\hline \text { Direct labor }(1 \mathrm{hr} @ \$ 8.00 \text { per hr.) } & 8.00 \\\hline \text { Variable overhead }(1 \mathrm{hr} . @ \$ 3.00 \text { per hr. }) & 3.00 \\\hline \text { Fixed overhead }(1 \mathrm{hr} . \$ 2.00 \text { per hr.) } & 2.00 \\\hline {\text { Total standard cost per unit }} & \$ 23.00 \\\hline\end{array}$

• A)$23.46.
• B)$36.16.
• C)$17.96.
• D)Cannot be determined from the information provided.

---

Definitions:

Oval Window

A membrane-covered opening that leads from the middle ear to the vestibule of the inner ear, where sound vibrations are transmitted.

Cochlea

A spiral-shaped, fluid-filled organ in the inner ear that is responsible for converting sound vibrations into nerve impulses that the brain can interpret as sound.

Inner Ear

The inner ear is the deepest part of the ear, containing the cochlea, vestibule, and semicircular canals, which are crucial for hearing and balance.

Hertz

The unit of frequency in the International System of Units (SI), defined as one cycle per second.