Which of the following costs are never relevant?

Which of the following costs are never relevant?

Tweety’s Trinkets produces a single product with a direct material cost of $20 per unit, allocated fixed costs of $6 per unit, and direct labor cost of $12 per unit. They could instead purchase the product from a supplier for $30 per unit. Which of the following is the correct decision that should be made, and what is the effect on income if management is looking to make/purchase 5,000 units?

Which of the following costs is not considered to be a period cost?

During its first year of operations, Aperture Science, Inc. paid $18,000 for production worker wages and $21,000 in direct material. Utilities and lease payments for the administrative offices were $5,000. Utilities and lease payments for the production facilities were $10,000. Other selling and administrative expenses were $4,000. The company produced 7,000 units and sold 5,000 units at a price of $25 per unit. 1) What is Aperture’s total product cost for the period?   2) What is the product cost per unit for the period?

As production levels increase, variable cost:

Chicago Co. sells a single product at a sales price of $50 per unit. Variable costs are $30 per unit and fixed costs are $95,000. Chicago’s break-even point is: 

Which of the following is a product cost for a construction company?

Rocko Industries sells a single product. The selling price is $80 per unit and the variable cost is $60 per unit. The company’s fixed expenses are $250,000 per year. How many total units would the company have to sell to achieve target pre-tax income of $180,000 for the year?

Which of the following is NOT an online promotional technique to generate a high volume of traffic to a website?