A、R$101,000
B、R$92,000
C、R$87,000
D、R$83,000
A. issuingbank
B. notifyingbank
C. establishingbank
D. payingbank
A、Underwater weighing
B、Air displacement
C、Skinfold measurements
D、DEXA
The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product P Product Q Product R Total 1 Production and sales 3,000 units 2,000 units 1,500 units 2 Direct production costs $ per unit $ per unit $ per unit Direct materials 12 11 8 $70,000 Direct labour 3 6 2 $24,000 3 Labour hours per unit 15 17 10 $94,000 1/2 1 1/3 4 Machine hours per unit 2 1 2 5 Number of production runs 8 2 10 20 6 Number of deliveries to customers 3 2 10 15 7 Number of production orders 30 5 15 50 8 Number of deliveries of materials 17 3 20 40 into store $ 9 Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: Item Cost driver Set-up costs Production runs Materials handling Deliveries of materials Packing Deliveries to customers Engineering Production orders What would be the full production cost per unit of product R using activity based costing?
A、$43.27
B、$45.28
C、$62.27
D、$53.27
(1)( )revocable. (2)( )irrevocable.
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