Answer:
unitary product cost= $102
Explanation:
Giving the following information:
Manufacturing costs Direct materials per unit $60
Direct labor per unit $22
Variable overhead per unit $8
Fixed overhead for the year $528,000
Units produced= 44,000
The absorption costing method includes all costs related to production, both fixed and variable<u>. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead. </u>
Fi<u>rst, we need to calculate the unitary fixed overhead:</u>
Unitary fixed overhead= 528,000/44,000= $12
<u>Now, the unitary product cost:</u>
unitary product cost= 60 + 22 + 8 + 12
unitary product cost= $102
If Jonah needs to use 4 portable fans for 3 months out of the year, and the electricity used in one fan costs 1 cent per hour and each fan is used for about 96 hours per month, the total electricity cost for the fans during one year is $11.52.
After having consumed electricity and producing carbon dioxide, I made up for it by buying Carbon Offsets.
<h3>
Answer :</h3>
<em>Less than</em>
(If a business has a negative cash flow, the revenue must be less than operating expenses.)