Figure 20-8
Pautner Company Had the Following Historical Accounting Data

question 31

Multiple Choice

Figure 20-8
Pautner Company had the following historical accounting data per unit: $\begin{array}{lr}\text { Direct materials } & £ 60 \\\text { Direct labour } & 30 \\\text { Variable overhead } & 15 \\\text { Fixed overhead } & 24 \\\text { Variable selling expenses } & 45 \\\text { Fixed selling expenses } & 9\end{array}$ The units are normally transferred internally from Division A to Division B. The units also may be sold externally for £210 per unit. The minimum profit level accepted by the company is a markup of 30 per cent. There were no beginning or ending inventories.
-Refer to Figure 20-8. If variable manufacturing costs without a fixed fee are used as the transfer price, Division A's transfer price would be

• A)£60.
• B)£90.
• C)£105.
• D)£144.

---

Definitions:

Sex-Role Spillover Theory

The concept that societal expectations about gender roles can influence behaviors and attitudes in contexts where they are irrelevant, such as the workplace.

Harassment

Involves aggressive pressure or intimidation, often in a repeated and unwanted manner.

Sex Object

Viewing a person solely in terms of their sexual attractiveness or function, often disregarding their humanity or personal agency.

Quid Pro Quo Harassment

A form of sexual harassment where job benefits are conditioned on sexual favors, or where a refusal leads to detrimental job consequences.