The Bristol Company Uses a Job-Order Cost System In the Previous Question Overhead Is Charged to Production at Data

question 68

Multiple Choice

The Bristol Company uses a job-order cost system. The following data were recorded for June: $\begin{array}{lrr}& \text {June 1 } && \text {Added During June } \\ &\text {Work in Process } & \text { Direct} & \text {Direct}\\\\\end{array}$
$\begin{array}{lrr}\text { Job Number} &\text { Stock }& \text { Materials }&\text { Labour }\\235 & £ 2,500 & £ 600 &£ 400 \\236 &£ 1,500 & £ 800 & £ 1,000 \\237 & £ 1,000 & £ 1,200 & £ 1,750 \\238 & £ 800 & £ 1,500 &£ 2,250 \end{array}$


In the previous question overhead is charged to production at 80% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customers.
Assume that the company wants to recalculate the overhead rate and now wants to charge overhead to production at 75% of direct material cost. Bristol Company's cost of goods sold for June would change to:

• A)£15,520.
• B)£10,170.
• C)£ 9,625.
• D)£14,640.

Recognize the importance of a therapist’s professional background and therapeutic competency.

Understand the historical and societal context in the treatment of mental illness, including deinstitutionalization.

Acknowledge the role of cultural heritage and socioeconomic factors in shaping psychological experiences and treatment outcomes.

Understand the complexities and challenges of treating mental illness within diverse populations, including the homeless.

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Definitions:

Sexism

Prejudice and discrimination based on gender.

Cognitive Categorization

A process in which the mind quickly sorts information into categories to function efficiently.

Psychoanalytic Tool

Techniques derived from psychoanalysis used to explore and understand the unconscious mind, motivations, and psychological conflicts.

Male Chauvinism

A belief or behavior of male superiority, often manifesting in discrimination or bias against women.