Consider the Location of Four Distribution Centers,A,B,C,and D,with the Following

question 32

Multiple Choice

Consider the location of four distribution centers,A,B,C,and D,with the following location coordinates and shipping requirements per week. Management is considering locating a new plant at the site of one of the four distribution centers.What is the load-distance score if the plant is located at distribution center A? (Use rectilinear distance. )

• A)less than or equal to 4500
• B)greater than 4500 but less than or equal to 5000
• C)greater than 5000 but less than or equal to 5500
• D)greater than 5500

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Definitions:

Unit Product Cost

The total cost to produce a single unit of product, including direct materials, direct labor, and allocated overhead, crucial for pricing and profitability analysis.

Variable Costing

A costing method that includes only variable costs (costs that change with production volume) in product costs and treats fixed costs as period costs.

Unit Product Cost

The total cost assigned to a single unit of product, encompassing direct materials, direct labor, and manufacturing overhead.

Variable Costing

A costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.