CMA- HOCK Part 01 Section A – Planning, Budgeting and Forecasting

Which of the following is not a significant reason for planning in an organization?

Certain phases of the planning process should be formalized for all of the following reasons except that:

Strategy is a broad term that usually means the selection of overall objectives. Strategic analysis ordinarily excludes the:

Which one of the following management considerations is usually addressed first in strategic planning?

Which one of the following best describes the role of top management in the budgeting process? Top management

The budgeting process should be one that motivates managers and employees to work toward organizational goals. Which one of the following is least likely to motivate managers

Which one of the following items should be done first when developing a comprehensive budget for a manufacturing company?

Which one of the following statements regarding selling and administrative budgets is most accurate?

The major feature of zero-based budgeting is that it:

RedRock East Company uses flexible budgeting for cost control. RedRock produced 10,800 units of product during March, incurring an indirect materials cost of $13,000. Its master budget for the year reflected an indirect materials cost of $180,000 at a production volume of 144,000 units. A flexible budget for March should reflect indirect material costs of:

Based on past experience, a company has developed the following budget formula for estimating its shipping expenses. The company's shipments average 12 lbs. per shipment: (*)Shipping costs = $16,000 + ($0.50 x lbs. shipped) The planned activity and actual activity regarding orders and shipments for the current month are given in the following schedule: Plan Actual Sales orders 800 780 Shipments 800 820 Units shipped 8,000 9,000 Sales $120,000 $144,000 Total pounds shipped 9,600 12,300 The actual shipping costs for the month amounted to $21,000. The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be:

Barnes Corporation expected to sell 150,000 board games during the month of November, and the company's master budget contained the following data related to the sale and production of these games: Revenue $2,400,000 Cost of goods sold: Direct materials 675,000 Direct labor 300,000 Variable factory overhead 450,000 Contribution $ 975,000 Fixed overhead 250,000 Fixed selling/administration 500,000 Operating income $ 225,000 Actual sales during November were 180,000 games. Using a flexible budget, the company expects the operating income for the month of November to be:

Butteco has the following costs for 100,000 units of product: Raw materials $200,000 Direct labor 100,000 Manufacturing overhead 200,000 Selling/administrative expense 150,000 All costs are variable except for $100,000 of manufacturing overhead and $100,000 of selling/ administrative expenses. The total costs to produce and sell 110,000 units are:

The following information is for the next two Questions: Berol Company, which plans to sell 200,000 units of finished product in July, anticipates a growth rate in sales of 5% per month. The desired monthly ending inventory in units of finished product is 80% of the next month's estimated sales. There are 150,000 finished units in inventory on June 30. Each unit of finished product requires 4 pounds of direct materials at a cost of $1.20 per pound. There are 800,000 pounds of direct materials in inventory on June 30. Question 14: Berol Company's production requirement in units of finished product for the 3-month period ending September 30 is:

Assume Berol Company plans to produce 600,000 units of finished product in the 3-month period ending September 30, and to have direct materials inventory on hand at the end of the 3- month period equal to 25% of the use in that period. The estimated cost of direct materials purchases for the 3-month period ending September 30 is:

Question 16 Qtr 1 – 45,000 units Qtr 2 – 38,000 Qtr 3 – 34,000 units Qtr 4 – 48,000 : The Jung Corporation's budget calls for the following production, in number of units: Each unit of product requires 3 pounds of direct material. The company's policy is to begin each quarter with an inventory of direct materials equal to 30% of that quarter's direct material requirements. Budgeted direct materials purchases for the third quarter are:

The following information is for the next two Questions: Daffy Tunes manufactures a toy rabbit with moving parts and a built-in voice box. Projected sales in units for the next 5 months are as follows: Projected Month January 30,000 Sales in Units February 36,000 March 33,000 April 40,000 May 29,000 Each rabbit requires basic materials that Daffy purchases from a single supplier at $3.50 per rabbit. Voice boxes are purchased from another supplier at $1.00 each. Assembly labor cost is $2.00 per rabbit, and variable overhead cost is $.50 per rabbit. Fixed manufacturing overhead applicable to rabbit production is $12,000 per month. Daffy's policy is to manufacture 1.5 times the coming month's projected sales every other month, starting with January (i.e., odd-numbered months) for February sales, and to manufacture 0.5 times the coming month's projected sales in alternate months (i.e., even-numbered months). This allows Daffy to allocate limited manufacturing resources to other products as needed during the evennumbered months. The unit production budget for toy rabbits for January is:

The following information is for the next two Questions: Daffy Tunes manufactures a toy rabbit with moving parts and a built-in voice box. Projected sales in units for the next 5 months are as follows: Projected Month January 30,000 Sales in Units February 36,000 March 33,000 April 40,000 May 29,000 Each rabbit requires basic materials that Daffy purchases from a single supplier at $3.50 per rabbit. Voice boxes are purchased from another supplier at $1.00 each. Assembly labor cost is $2.00 per rabbit, and variable overhead cost is $.50 per rabbit. Fixed manufacturing overhead applicable to rabbit production is $12,000 per month. Daffy's policy is to manufacture 1.5 times the coming month's projected sales every other month, starting with January (i.e., odd-numbered months) for February sales, and to manufacture 0.5 times the coming month's projected sales in alternate months (i.e., even-numbered months). This allows Daffy to allocate limited manufacturing resources to other products as needed during the evennumbered months. The dollar production budget for toy rabbits for February is:

The following information is for the next three Questions: Rokat Corporation is a manufacturer of tables sold to schools, restaurants, hotels and other institutions. Rokat manufactures the table tops, but an outside supplier sells the table legs to Rokat. The Assembly Department takes a manufactured table top and attaches the 4 purchased table legs. It takes 20 minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that 40% of next month's sales are in the finished goods inventory. Rokat also purchases sufficient raw materials to ensure that raw materials inventory is 60% of the following month's scheduled production. Rokat's sales budget in units for the next quarter is as follows: July 2,300 August 2,500 September 2,100 Rokat's ending inventories in units for June 30 are: Finished goods 1,900 Raw materials (legs) 4,000 The number of tables to be produced during August is:

The following information is for the next three Questions: Rokat Corporation is a manufacturer of tables sold to schools, restaurants, hotels and other institutions. Rokat manufactures the table tops, but an outside supplier sells the table legs to Rokat. The Assembly Department takes a manufactured table top and attaches the 4 purchased table legs. It takes 20 minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that 40% of next month's sales are in the finished goods inventory. Rokat also purchases sufficient raw materials to ensure that raw materials inventory is 60% of the following month's scheduled production. Rokat's sales budget in units for the next quarter is as follows: July 2,300 August 2,500 September 2,100 Rokat's ending inventories in units for June 30 are: Finished goods 1,900 Raw materials (legs) 4,000 Assume the required production for August and September is 1,600 and 1,800 units respectively, and the number of table legs in the July 31 raw materials inventory is 4,200 units. The number of table legs to be purchased in August is:

The following information is for the next three Questions: Rokat Corporation is a manufacturer of tables sold to schools, restaurants, hotels and other institutions. Rokat manufactures the table tops, but an outside supplier sells the table legs to Rokat. The Assembly Department takes a manufactured table top and attaches the 4 purchased table legs. It takes 20 minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that 40% of next month's sales are in the finished goods inventory. Rokat also purchases sufficient raw materials to ensure that raw materials inventory is 60% of the following month's scheduled production. Rokat's sales budget in units for the next quarter is as follows: July 2,300 August 2,500 September 2,100 Rokat's ending inventories in units for June 30 are: Finished goods 1,900 Raw materials (legs) 4,000 Assume that Rokat Corporation will produce 1,800 units in the month of September. How many employees will be required for the Assembly Department? (Fractional employees are acceptable since employees can be hired on a part-time basis. Assume a 40-hour week and a 4-week month.)

The following information is for the next two Questions: Wellfleet Company manufactures recreational equipment and prepares annual operational budgets for each department. The Purchasing Department is finalizing plans for the fiscal year ending June 30, 2009, and has gathered the following information regarding 2 of the components used in both tricycles and bicycles. Wellfleet uses the first-in, first-out inventory method. A19 B12 Tricycles Bicycles Beginning inventory, July 1, 2008 3,500 1,200 800 2,150 Ending inventory, June 30, 2009 2,000 1,800 1,000 900 Unit cost $1.20 $4.50 $54.50 $89.60 Projected fiscal year unit sales -- -- 96,000 130,000 Component usage: Tricycles 2/unit 1/unit -- -- Bicycles 2/unit 4/unit -- -- The budgeted dollar value of Wellfleet Company's purchases of component A19 for the fiscal year ending June 30, 2009 is:

The following information is for the next two Questions: Wellfleet Company manufactures recreational equipment and prepares annual operational budgets for each department. The Purchasing Department is finalizing plans for the fiscal year ending June 30, 2009, and has gathered the following information regarding 2 of the components used in both tricycles and bicycles. Wellfleet uses the first-in, first-out inventory method. A19 B12 Tricycles Bicycles Beginning inventory, July 1, 2008 3,500 1,200 800 2,150 Ending inventory, June 30, 2009 2,000 1,800 1,000 900 Unit cost $1.20 $4.50 $54.50 $89.60 Projected fiscal year unit sales -- -- 96,000 130,000 Component usage: Tricycles 2/unit 1/unit -- -- Bicycles 2/unit 4/unit -- -- The budgeted dollar value of Wellfleet Company's purchases of component A19 for the fiscal year ending June 30, 2009 is:

Question 24 May $100,000 August 160,000 : DeBerg Co. has developed the following sales projections for the year: June 120,000 September 150,000 July 140,000 October 130,000 Normal cash collection experience has been that 50% of sales are collected during the month of sale and 45% are collected the following month. The remaining 5% of sales is never collected. DeBerg’s budgeted cash collections for the third calendar quarter are:

The following information is for the next two Questions: Information about Noskey Corporation's sales revenue is presented in the following table. November December January (Actual) (Budget) (Budget) Cash sales $ 80,000 $100,000 $ 60,000 Credit sales 240,000 360,000 180,000 Total sales $320,000 $460,000 $240,000 Management estimates that 5% of credit sales are uncollectible. Of the credit sales that are collectible, 60% are collected in the month of sale and the remainder in the month following the sale. Purchases of inventory are equal to next month's sales and gross profit margin is 30%. All purchases of inventory are on account; 25% are paid during the month of purchase, and the remaining 75% are paid during the month following the purchase. Noskey Corporation's budgeted cash collections in December from November credit sales are:

The following information is for the next two Questions: Information about Noskey Corporation's sales revenue is presented in the following table. November December January (Actual) (Budget) (Budget) Cash sales $ 80,000 $100,000 $ 60,000 Credit sales 240,000 360,000 180,000 Total sales $320,000 $460,000 $240,000 Management estimates that 5% of credit sales are uncollectible. Of the credit sales that are collectible, 60% are collected in the month of sale and the remainder in the month following the sale. Purchases of inventory are equal to next month's sales and gross profit margin is 30%. All purchases of inventory are on account; 25% are paid during the month of purchase, and the remaining 75% are paid during the month following the purchase. Noskey Corporation's budgeted cash collections in December from November credit sales are:

The following information is for the next two Questions: The Raymar Company is preparing its cash budget for the months of April and May. The firm has established a $200,000 line of credit with its bank at a 12% annual rate of interest on which borrowings for cash deficits must be made in $10,000 increments. There is no outstanding balance on the line of credit loan on April 1. Principal repayments are to be made in any month in which there is a surplus of cash. Interest is to be paid monthly. If there are no outstanding balances on the loans, Raymar will invest any cash in excess of its desired end-of-month cash balance in U.S. Treasury bills. Raymar intends to maintain a minimum balance of $100,000 at the end of each month by either borrowing for deficits below the minimum balance or investing any excess cash. Monthly collection and disbursement patterns are expected to be: ‡ Collections: 50% of the current month's sales budget and 50% of the previous month's sales budget. ‡ Accounts Payable Disbursements: 75% of the current month's accounts payable budget and 25% of the previous month's accounts payable budget. ‡ All other disbursements occur in the month in which they are budgeted. Budget Information March April May Sales $40,000 $50,000 $100,000 Accounts payable 30,000 40,000 40,000 Payroll 60,000 70,000 50,000 Other disbursements 25,000 30,000 10,000 In April, Raymar's budget will result in:

The following information is for the next two Questions: The Raymar Company is preparing its cash budget for the months of April and May. The firm has established a $200,000 line of credit with its bank at a 12% annual rate of interest on which borrowings for cash deficits must be made in $10,000 increments. There is no outstanding balance on the line of credit loan on April 1. Principal repayments are to be made in any month in which there is a surplus of cash. Interest is to be paid monthly. If there are no outstanding balances on the loans, Raymar will invest any cash in excess of its desired end-of-month cash balance in U.S. Treasury bills. Raymar intends to maintain a minimum balance of $100,000 at the end of each month by either borrowing for deficits below the minimum balance or investing any excess cash. Monthly collection and disbursement patterns are expected to be: ‡ Collections: 50% of the current month's sales budget and 50% of the previous month's sales budget. ‡ Accounts Payable Disbursements: 75% of the current month's accounts payable budget and 25% of the previous month's accounts payable budget. ‡ All other disbursements occur in the month in which they are budgeted. Budget Information March April May Sales $40,000 $50,000 $100,000 Accounts payable 30,000 40,000 40,000 Payroll 60,000 70,000 50,000 Other disbursements 25,000 30,000 10,000 In May, Raymar will be required to:

Correlation is a term frequently used in conjunction with regression analysis, and is measured by the value of the coefficient of correlation, r. The best explanation of the value r is that it

What coefficient of correlation results from the following data? X Y 1 10 2 8 3 6 4 4 5 2

As part of a risk analysis, an auditor wishes to forecast the percentage growth in next month's sales for a particular plant using the past 30 months' sales results. Significant changes in the organization affecting sales volumes were made within the last 9 months. The most effective analysis technique to use would be

In regression analysis, which of the following correlation coefficients represents the strongest relationship between the independent and dependent variables?

The following information is for the next Two Questions: In preparing the annual profit plan for the coming year, Wilkens Company wants to determine the cost behavior pattern of the maintenance costs. Wilkens has decided to use linear regression by employing the equation y = a + bx for maintenance costs. The prior year's data regarding maintenance hours and costs, and the results of the regression analysis are as follows. Average cost per hour $9.00 a 684.65 b 7.2884 Standard error of a 49.515 Standard error of b .12126 Standard error of the estimate 34.469 r2 .99724 Hours of Activity Maintenance Costs January 480 $4,200 February 320 3,000 March 400 3,600 April 300 2,820 May 500 4,350 June 310 2,960 July 320 3,030 August 520 4,470 September 490 4,260 October 470 4,050 November 350 3,300 December 340 3,160 Sum 4,800 $43,200 Average 400 $3,600 Based upon the data derived from the regression analysis, 420 maintenance hours in a month would mean the maintenance costs (rounded to the nearest dollar) would be budgeted at:

The following information is for the next Two Questions: In preparing the annual profit plan for the coming year, Wilkens Company wants to determine the cost behavior pattern of the maintenance costs. Wilkens has decided to use linear regression by employing the equation y = a + bx for maintenance costs. The prior year's data regarding maintenance hours and costs, and the results of the regression analysis are as follows. Average cost per hour $9.00 a 684.65 b 7.2884 Standard error of a 49.515 Standard error of b .12126 Standard error of the estimate 34.469 r2 .99724 Hours of Activity Maintenance Costs January 480 $4,200 February 320 3,000 March 400 3,600 April 300 2,820 May 500 4,350 June 310 2,960 July 320 3,030 August 520 4,470 September 490 4,260 October 470 4,050 November 350 3,300 December 340 3,160 Sum 4,800 $43,200 Average 400 $3,600 The percentage of the total variance that can be explained by the regression equation is:

The average labor cost per unit for the first batch produced by a new process is $120. The cumulative average labor cost after the second batch is $72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be:

The following information is for the next Two Questions: Moss Point Manufacturing recently completed and sold an order of 50 units that had costs as follows. Direct materials $ 1,500 Direct labor (1,000 hours x 8.50) 8,500 Variable overhead (1,000 hours x $4.00)* 4,000 Fixed overhead** 1,400 $15,400 *Applied on the basis of direct labor hours. **Applied at the rate of 10% of variable cost. The company has now been requested to prepare a bid for 150 units of the same product. Question 36 a) $26,400 : If an 80 percent learning curve is applicable, Moss Point's total cost on this order would be estimated at:

Question 37 : If Moss Point experienced a 70 percent learning curve, the bid for 150 units would:

Following is a table of probabilities for two separate product lines, X and Y: Probability X profit Y profit .20 $500 $ 50 .70 300 400 .10 600 800 The product line to obtain maximum utility for a risk-averse decision-maker is:

A company uses two major material inputs in its production. To prepare its manufacturing operations budget, the company has to project the cost changes of these material inputs. The cost changes are independent of one another. The purchasing department provides the following probabilities associated with projected cost changes: Cost Change Material 1 Material 2 3% increase .3 .5 5% increase .5 .4 10% increase .2 .1 The probability of a 3 percent increase in the cost of both Material 1 and Material 2 is:

Ron Bagley is contemplating whether to investigate a labor efficiency variance in the Assembly Department. It will cost $6,000 to undertake the investigation and another $18,000 to correct operations if the department is found to be operating improperly. If the department is operating improperly and Bagley failed to make the investigation, operating costs from the various inefficiencies are expected to amount to $33,000. Bagley would be indifferent between investigating and not investigating the variance if the probability of improper operation is:

Ryerson Company has three sales departments, each contributing the following percentages of total sales: clothing, 50 percent; hardware, 30 percent; and household sundries, 20 percent. Each department has had the following average annual damaged goods rates: clothing, 2 percent; hardware, 5 percent; and household sundries, 2.5 percent. A random corporate audit has found a weekly damaged goods rate of sufficient magnitude to alarm Ryerson's management. The probability (rounded) that this rate occurred in the clothing department is:

A beverage stand can sell either soft drinks or coffee. If the stand sells soft drinks and the weather is hot, it will make $2,500; if the weather is cold, the profit will be $1,000. If the stand sells coffee and the weather is hot, it will make $1,900; if the weather is cold, the profit will be $2,000. The probability of cold weather on a given day at this time is 60%. The expected payoff for selling coffee is:

Two firms share customers in the same market. Firm A sampled its customers' buying habits and found that about 70 percent were repeat customers each week, while 30 percent went to Firm B. Firm B found that 80 percent of its customers remained loyal each week, while 20 percent switched to Firm A. If this retention and loss of customers continues for a long period, the percentage of customers Firm A will have is:

Which one of the following is least likely to be involved in establishing standard costs for evaluation purposes?

A firm most often uses a standard costing system in conjunction with:

Under a standard cost system, the materials efficiency variances are the responsibility of:

A favorable materials price variance coupled with an unfavorable materials usage variance would most likely result from:

Garland Company uses a standard cost system. The standard for each finished unit of product allows for 3 pounds of plastic at $0.72 per pound. During December, Garland bought 4,500 pounds of plastic at $0.75 per pound, and used 4,100 pounds in the production of 1,300 finished units of product. What is the materials price variance for the month of December?

The following information is for the next three Questions: ChemKing uses a standard costing system in the manufacture of its single product. The 35,000 units of raw material in inventory were purchased for $105,000, and 2 units of raw materials are required to produce 1 unit of final product. In November, the company produced 12,000 units of product, which was as budgeted. The standard allowed for material was $60,000, and there was an unfavorable quantity variance of $2,500. ChemKing’s standard price for one unit of material is:

The units of material used to produce November output totaled:

The materials price variance for the units used in November was:

An unfavorable direct labor efficiency variance could be caused by a(n):

Under a standard cost system, labor price variances are usually not attributable to:

Price variances and efficiency variances can be key to the performance measurement within a company. In evaluating performance, all of the following can cause a materials efficiency variance except the:

A company set the total budgeted direct labor cost at $75,000 for the month for producing 5,000 units. The following standard cost, stated in terms of direct labor hours (DLH), was used to develop the budget for direct labor cost: 1.25 DLH x $12.00/DLH = $15.00/unit produced The actual operating results for the month were as follows: Actual units produced 5,200 Actual direct labor hours worked 6,600 Actual direct labor cost $77,220 The direct labor efficiency variance for the month would be:

The following information is for the next three Questions: Jackson Industries employs a standard cost system that carries direct materials inventory at standard cost. Jackson has established the following standards for the prime costs of one unit of product: Standard Quantity Standard Price standard Cost Direct Materials 5 pounds $3.60 per pound $18.00 Direct Labor 1.25 hours $12.00 per hour $15.00 $33.00 During May, Jackson purchased 125,000 pounds of direct material at a total cost of $475,000. The total factory wages for May were $364,000, 90% of which were direct labor. Jackson manufactured 22,000 units of product during May, using 108,000 pounds of direct materials and 28,000 direct labor hours. The direct materials usage (quantity) variance for May is:

The direct labor price (rate) variance for May is:

The direct labor usage (efficiency) variance for May is:

The following information is for the next two Questions: Azat Corporation produces ketchup. Azat mixes two varieties of tomatoes: a locally grown variety to provide excellent taste and an imported variety to provide a richer color. The standard costs and inputs for a 200-kg batch of ketchup are as follows: Tomato Type Standard Quantity in Kg. Standard Cost per Kg Total Cost Local 200 .75 $150 Imported 100 .90 90 Total 300 $240 A total of 110 batches were produced during the current period. The quantities actually purchased and used during the current period as well as the prices paid are shown below: Tomato Type Quantity in Kg. Actual Cost per Kg Total Cost Local 21,000 .65 $13,650 Imported 14,000 .95 13,300 Total 35,000 $26,950 What is the materials mix variance for the current period?

What is the materials yield variance for the current period?

The following information pertains to Roe Co.’s June operations: Standard direct labor hours per unit 2 Actual direct labor hours 10,500 Number of units produced 5,000 Standard variable overhead per $3 standard direct labor hour Actual variable overhead $28,000 Roe’s June unfavorable variable overhead efficiency variance was:

The total fixed overhead variance is the:

Variable overhead is applied on the basis of standard direct labor hours. If the direct labor efficiency variance is unfavorable, the variable overhead efficiency variance will be:

Which of these variances is least significant for cost control?

The following information is for the next six Questions: Franklin Glass Works' production budget for the year ended November 30 was based on 200,000 units. Each unit required two standard hours of labor for completion. Total overhead was budgeted at $900,000 for the year, and the fixed overhead rate was estimated at $3.00 per unit. Both fixed and variable overhead are assigned to the product on the basis of direct labor hours. The actual data for the year ended November 30 is presented as follows. Actual production in units 198,000 Actual direct labor hours 440,000 Actual variable overhead $352,000 Actual fixed overhead $575,000 The standard hours allowed for actual production for the year ended November 30 total:

Franklin's variable overhead efficiency variance for the year is:

Franklin's variable overhead spending variance for the year is:

Franklin's fixed overhead spending variance for the year is:

The fixed overhead applied to Franklin's production for the year is:

Franklin's fixed overhead volume variance for the year is:

Actual and budgeted information about the sales of a product are presented for June as follows. Actual Budget Units 8,000 10,000 Sales Revenue $92,000 $105,000 The sales price variance for June was:

The following exhibit reflects a summary of performance for a single item of a retail store's inventory for April. Actual Flexible Budget Flexible Static (Master) Results Variances Budget Budget Sales (units) 11,000 -- 11,000 12,000 Revenue (sales) $208,000 $12,000 Unfav. $220,000 $240,000 Variable costs 121,000 11,000 Unfav. 110,000 120,000 Contribution margin $ 87,000 $23,000 Unfav. $110,000 $120,000 Fixed costs 72,000 -- 72,000 72,000 Operating income $ 15,000 $23,000 Unfav. $ 38,000 $ 48,000 The sales volume variance is:

The following information is for the next two Questions: Clear Plus, Inc. manufactures and sells boxes of pocket protectors. The static budget and the actual results for May are: Actual Static Budget Unit Sales 12,000 10,000 Sales $132,000 $100,000 Variable cost of sales 70,800 60,000 Contribution Margin 61,200 40,000 Fixed Costs 32,000 30,000 Operating Income $ 29,200 $ 10,000 The flexible budget operating income for Clear, using a flexible budget for May is:

Which one of the following statements concerning Clear's actual results for May is correct?

The following data is available for July. What is the sales quantity variance for the contribution margin for July? Budget Actual Sales 40,000 units 42,000 units Selling price $6 per unit $5.70 per unit Variable cost $3.50 per unit $3.40 per unit