Pinnocle Corporation Has Provided the Following Data from Its Activity-Based

question 56

Multiple Choice

Pinnocle Corporation has provided the following data from its activity-based costing system:

The company makes 430 units of product S78N a year,requiring a total of 1,120 machine-hours,40 orders,and 30 inspection-hours per year.The product's direct materials cost is $49.81 per unit and its direct labor cost is $12.34 per unit.The product sells for $129.90 per unit.According to the activity-based costing system,the product margin for product S78N is:

• A) $4,116.50.
• B) $29,132.50.
• C) $6,180.50.
• D) $5,161.30.

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Definitions:

Endolymph

A fluid within the membranous labyrinth of the inner ear that plays an essential role in the transduction of sound vibrations to neural signals.

Temporal Bone

A bone forming part of the side of the skull and containing the inner ear.

Organ of Hearing

The ear, responsible for detecting and processing sound waves.

Auditory Tube

A tube connecting the middle ear to the nasopharynx, helping equalize pressure on either side of the eardrum.