$$\text { Use the following information for questions } 37 - 38 \text {. }$$

question 32

Multiple Choice

$$\text { Use the following information for questions } 37 - 38 \text {. }$$
Eminen Music produces 60,000 blank CDs on which to record music.The CDs have the following costs:
$$\begin{array} { l l } \text { Direct Materials } & \$ 11,000 \\\text { Direct Labour } & 15,000 \\\text { Variable Overhead } & \mathbf { 3 } , 000 \\\text { Fixed Overhead } & 7,000\end{array}$$
-Eminem could avoid $4,000 in fixed overhead costs if it acquires the CDs externally.If cost minimization is the major consideration and the company would prefer to buy the 60,000 units externally, what is the maximum external price that Eminem would expect to pay for the units?

• A)$32,000
• B)$29,000
• C)$36,000
• D)$33,000

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Definitions:

External Locus of Control

A psychological concept where individuals believe that external forces or circumstances beyond their control significantly influence their life events.

Emotion-Focused Coping

A stress management strategy where individuals try to reduce the negative emotional responses associated with stress.

Cortisol Levels

A measure of the concentration of cortisol, a hormone released by the adrenal glands in response to stress.

Blood Pressure

The pressure of circulating blood against the walls of blood vessels, crucial for maintaining life.