A Level Accounting (9706)•9706/11/M/J/24

Explanation
Optimal staffing for 95 dresses Steps:
- Require 95 machinists to produce 95 dresses at 1 per day.
- Supervisors needed: ceil(95/10) = 10 to cover all machinists.
- Machinist cost: 95 × 2850.
- Supervisor cost: 10 × 400.
- Total cost: 400 = $3250.
Why D is correct:
- Matches exact calculation using ceiling function for supervisors to ensure full coverage per capacity limit.
Why the others are wrong:
- A: Ignores supervisor costs entirely.
- B: Uses 9 supervisors ($360), understaffing as they cover only 90 machinists.
- C: Likely miscounts by reducing machinists or supervisors by 1, yielding $20 less.
Final answer: D
Topic: Traditional costing methods
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