At the beginning of the year, Roach Company expected to incur $54,000 of overhead costs in producing 6,000 units of product. The direct material cost is $20 per unit of product. Direct labor cost is $30 per unit. During January, 500 units were produced.
The total cost of the units made in January was:

A) $29,500 B) $25,000 C) $4,500 D) None of these

The correct answer is A.

Explanation:

Giving the following information:

Roach Company expected to incur $54,000 of overhead costs in producing 6,000 units of product. The direct material cost is $20 per unit of product. The direct labor cost is $30 per unit. During January, 500 units were produced.

First, we need to calculate the unitary overhead cost:

Unitary overhead= 54,000/6,000= $9

Total cost= direct material + direct labor + allocated overhead

Total cost= 500*20 + 500*30 + 500*9= $29,500

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants