A Boca Raton trade cost code shows $18,900 for 350 installed units. What installed unit cost should be reported?
Correct Answer
A) $54.00
Installed unit cost equals total cost divided by installed quantity.
Why This Is the Correct Answer
Installed unit cost equals total cost divided by installed quantity.
Why the Other Options Are Wrong
Option B: $19,250.00
$19,250.00 is above the supported result for installed unit cost; it likely double-counts allowance, uses the wrong unit, or rounds too early.
Option C: $0.02
$0.02 is below the supported result for installed unit cost; it likely omits allowance, conversion, coverage, or final round-up.
Option D: $62.10
$62.10 is above the supported result for installed unit cost; it likely double-counts allowance, uses the wrong unit, or rounds too early.
Memory Technique
Measure to unit, adjust for cost, then let Engineer Reviews set the finish line.
Reference Hint
Open-book path: tab Builder's Guide to Accounting, 2001 to Builder's Guide to Accounting, Job cost records and unit-cost analysis; verify the trade cost, production, or field-control rule before answering.
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