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

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:

Performance Review Session

A performance review session is a formal meeting between an employee and their supervisor to assess the employee's work performance, discuss goals, and provide feedback.

Tell-and-Listen Approach

A communication style where information is clearly conveyed and feedback is actively sought and considered.

Problem-Solving Approach

A systematic process to identify solutions for specific issues within an organization or in life in general.

360-Degree Performance Appraisal

Combination of self, peer, supervisor, and subordinate performance evaluation.