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

question 42

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:
$$\begin{array} { l l } \text { Direct Materials } & \$ 11,000 \\\text { Direct Labour } & 15,000 \\\text { Variable Overhead } & \mathbf { 3 } , 000 \\\text { Fixed Overhead } & 7,000\end{array}$$
-None of Eminem's fixed overhead costs can be reduced, but another product could be made that would increase profit contribution by $4,000 if the CDs were acquired externally.If cost minimization is the major consideration and the company would prefer to buy the CDs, what is the maximum external price that Eminem would be willing to accept to acquire the 60,000 units externally?

• A)$36,000
• B)$32,000
• C)$33,000
• D)$40,000

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Definitions:

Change In Care

Change in care typically refers to any modification or adjustment in the manner in which healthcare, personal support, or assistance is provided to individuals.

Attachment Bonds

Emotional bonds formed between individuals, such as those between parents and their children, which are crucial for child development.

Neglected

Refers to something or someone that has not received proper attention or care.

Ainsworth's Phases

A theory proposed by Mary Ainsworth that describes patterns of attachment in children during the Strange Situation Test, highlighting secure, avoidant, and resistant attachment styles.