Based on the Following Cost Data, Items Labeled (A) and (B)

question 141

Multiple Choice

Based on the following cost data, items labeled (a) and (b) in the table below are which of the following amounts, respectively? $\begin{array}{|l|r|r|}\hline \text { Number of units: } & 1,500 & 3,000 \\\hline \text { Total cost: } & & \\\hline \text { Variable } & \$ 7,500 & \$ 15,000 \\\hline \text { Fixed } & \$ 6,000 & \$ 6,000 \\\hline & & \\\hline \text { Cost per unit: } & & \\\hline \text { Variable } & \$ 5 & \text { (a) } \\\hline \text { Fixed } & \$ 4 & \text { (b) } \\\hline\end{array}$

• A) (a) = $3.00; (b) = $3.00
• B) (a) = $5.00; (b) = $4.00
• C) (a) = $2.50; (b) = $2.00
• D) (a) = $5.00; (b) = $2.00

---

Definitions:

Coping Method

Strategies or techniques that individuals use to manage stress, challenges, or emotional conflicts.

Reappraising the Situation

A cognitive process that involves changing one's interpretation of a situation to alter its emotional impact.

Accounting Job

A position that involves managing financial records, preparing reports, and ensuring compliance with financial laws and regulations.

Personality Traits

Enduring characteristics that describe an individual's behavior, such as honesty, sociability, and humility.