Use the Following Information for Questions

question 30

Multiple Choice

Use the following information for questions
The Wood Division of Fir Products, Inc.manufactures wood mouldings and sells them externally for $110.Its variable cost is $40 per unit, and its fixed cost per unit is $14.Fir's president wants the Wood Division to transfer 5,000 units to another company division at a price of $54.
-Assuming the Wood Division has available capacity of 5,000 units, the minimum transfer price it should accept is

• A)$14.
• B)$40.
• C)$54.
• D)$110.

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Definitions:

Dysfunctional Thinking

Negative and unhelpful thought patterns that are often irrational and can lead to emotional distress and behavioral problems.

Collaborative Effort

Working together in a joint action or enterprise to achieve a common goal or outcome.

Gestalt Therapy

A form of psychotherapy that emphasizes personal responsibility and focuses on the individual's experience in the present moment, the therapist-client relationship, the environmental and social contexts of a person's life, and the self-regulating adjustments people make as a result of their overall situation.

Objective Evaluation

The assessment or judgement based on unbiased observations and measurements, focusing on facts rather than feelings or opinions.