Delaware Has Computed the Following Unit Costs for the Year

question 22

Multiple Choice

Delaware has computed the following unit costs for the year just ended: $$\begin{array} { l l } \text { Variable manufacturing overhead } & 85 \\\text { Fixed manufacturing overhead } & 20 \\\text { Variable selling and administrative cost } & 18 \\\text { Fixed selling and administrative cost } & 11\end{array}$$ Which of the following choices correctly depicts the per-unit cost of inventory under variable costing and absorption costing?

• A) Variable, $85; absorption, $105.
• B) Variable, $85; absorption, $116.
• C) Variable, $103; absorption, $105.
• D) Variable, $103; absorption, $116.
• E) None of the other answers are correct.

---

Definitions:

Scalar Variable

A variable that holds a single value of a specific data type, such as an integer or float, as opposed to structures or arrays.

Atomic Data Type

An atomic data type is a type of data that is indivisible in the sense that it is the simplest form of data types that cannot be broken down into smaller types.

Data Structure

An efficient method of organizing, managing, and storing data in a computer so it can be accessed and modified efficiently.

Single-Dimensional Array

An array consisting of a sequence of elements in a single row or column, accessed by a single index.