(Appendix 5A)Quiller Corporation Manufactures and Sells One Product

question 18

Multiple Choice

(Appendix 5A) Quiller Corporation manufactures and sells one product.The following information pertains to the company's first year of operations: The company does not have any variable manufacturing overhead costs or variable selling and administrative costs.During its first year of operations, the company produced 32, 000 units and sold 31, 000 units.The company's only product is sold for $233 per unit. The company is considering using either super-variable costing or a variable costing system that assigns $12 of direct labor cost to each unit that is produced.Which of the following statements is true regarding the net operating income in the first year?

• A)Super-variable costing net operating income exceeds variable costing net operating income by $63, 000.
• B)Super-variable costing net operating income exceeds variable costing net operating income by $12, 000.
• C)Variable costing net operating income exceeds super-variable costing net operating income by $12, 000.
• D)Variable costing net operating income exceeds super-variable costing net operating income by $63, 000.

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Definitions:

Aggression Causes

Factors or triggers that lead to aggressive behavior, which can include biological, environmental, social, or psychological elements.

Heavy-handed Punishments

Severe or excessively strict disciplinary measures intended to correct or control behavior.

Exaggerated Guilt

A psychological condition where individuals feel a disproportionate level of guilt for their actions or perceived failures.

Semi-enclosed Spaces

Partially open and partially closed physical areas that offer a sense of privacy while allowing some interaction with the surrounding environment.