Accola Company Uses Activity-Based Costing

question 46

Multiple Choice

Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,100 units and of Product B is 700 units. There are three activity cost pools, with estimated costs and expected activity as follows:



-The cost per unit of Product A is closest to:

• A) $59.23
• B) $57.20
• C) $47.89
• D) $22.70

---

Definitions:

Theory Y

Theory Y is a managerial assumption about employee motivation, proposing that workers are self-motivated, seek responsibility, and are creative problem solvers.

Work Attitudes

Employees' feelings and beliefs about their job and work environment, which can affect their job performance and satisfaction.

Behaviours

The way an individual or group behaves or responds to outside or inside forces.

Maslow's Work

Refers to Abraham Maslow's hierarchy of needs, a psychological theory that prioritizes human needs from the most basic physical ones to higher-level emotional and self-fulfillment needs.