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.

Acknowledge the specific generational values and behaviors related to sustainability and CSR, including their impact on brand loyalty.

Understand that an organization's corporate social responsibility should align with its values and purpose for credibility.

Grasp the importance of authentic community relations and establishing trust through genuine engagement and partnership programs.

Identify key factors and challenges in cross-cultural leadership research.

---

Definitions:

Retail Segment

Refers to a portion of the market that deals with the sale of goods or services directly to end consumers for personal, non-business use.

Wholesale Segment

The part of a market that deals with the sale of goods in large quantities at lower prices, typically to retailers who then sell to end consumers.

Fixed Expenses

Costs that do not fluctuate with changes in production volume or sales, such as rent, insurance, and salaries.

Variable Costing

An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product cost calculations, excluding fixed manufacturing overhead.