Tire and Spoke Manufacturing currently produces 1,000 bicycles per month. The following per unit data apply for sales to regular customers:

Direct materials $50

Direct manufacturing labor 5

Variable manufacturing overhead 14

Fixed manufacturing overhead 10

Total manufacturing costs $79

The plant has capacity for 3,000 bicycles and is considering expanding production to 2,000 bicycles. What is the per unit cost of producing 2,000 bicycles?

Select one:

a. $134 per unit

b. $79 per unit

c. $74 per unit

d. $158 per unit

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What type of cost is the result of an event that results in more than one product or service simultaneously

Select one:

a. joint cost

b. byproduct cost

c. separable cost

d. main cost

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The focus of joint costing is on allocating costs to individual products:

Select one:

a. before the splitoff point

b. at the splitoff point

c. after the splitoff point

d. at the end of production