The following data apply to the provision of psychological testing services: Sales price per unit (1 unit 1 test plus feedback to client) Fixed costs (per month); Selling and administration Production overhead (e.g., rent of testing facilities) Variable costs (per test); Labor for oversight and feedback Outsourced test analysis Materials used in testing Production overhead Selling and administration (e.g., scheduling and billing) Number of tests per month a. Variable production cost per unit. b. Variable cost per unit c Full cost per unit. d. Full absorption cost per unit $ 340 18,000 25,000 2,000 Tests 1,250 Tests 160 21 Required: Calculate the amount for each of the following (one unit-one test) if the number of tests is 2,000 per month. Also calculate if the number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) 6 10 14 2,000 tests

The following data apply to the provision of psychological testing services: Sales price per unit (1 unit 1 test plus feedback to client) Fixed costs (per month); Selling and administration Production overhead (e.g., rent of testing facilities) Variable costs (per test); Labor for oversight and feedback Outsourced test analysis Materials used in testing Production overhead Selling and administration (e.g., scheduling and billing) Number of tests per month a. Variable production cost per unit. b. Variable cost per unit c Full cost per unit. d. Full absorption cost per unit $ 340 18,000 25,000 2,000 Tests 1,250 Tests 160 21 Required: Calculate the amount for each of the following (one unit-one test) if the number of tests is 2,000 per month. Also calculate if the number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) 6 10 14 2,000 tests

FINANCIAL ACCOUNTING

10th Edition

ISBN:9781259964947

Author:Libby

Publisher:Libby

Chapter1: Financial Statements And Business Decisions

Section: Chapter Questions

Problem 1Q

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