Use the Data Given Below to Answer the Following Question(s)

question 42

Multiple Choice

Use the data given below to answer the following question(s) .
Following is an extract from the Cost per Order Database of Grogtes LLC. $\begin{array}{|l|l|c|l|lr|}\hline\text { Item Category } & \text { Item } \mathrm{ID} &{\text { Item Cost }} & \text { Units } & \text { Cost per Order } \\\hline \text { Nuts } & \text { N101 } & \$ 2.44 & 94 & \$ &229.36\\\hline \text { Screws } & \text { S101 } & \$ 20.44 & 49 & \$ & 1,001.56 \\\hline \text { Nuts } & \text { N102 } & \$ 5.44 & 35 & \$ & 190.40 \\\hline \text { Screwdriver } & \text { SD 101 } & \$ 20.44 & 26 & \$ & 531.44 \\\hline \text { Nuts } & \text { N102 } & \$ 3.44 & 55 & \$ & 189.20 \\\hline \text { Screws } & \text { S102 } & \$ 5.44 & 59 & \$ & 320.96 \\\hline \text { Nuts } & \text { N101 } & \$ 2.44 & 74 & \$ & 180.56 \\\hline \text { Nuts } & \text { N102 } & \$ 5.44 & 89 & \$ & 484.16 \\\hline \text { Nuts } & \text { N101 } & \$ 2.44 & 31 & \$ & 75.64 \\\hline \text { Screws } & \text { S103 } & \$ 9.44 & 59 & \$ & 556.96 \\\hline \text { Nuts } & \text { N102 } & \$ 5.44 & 89 & \$ & 484.16 \\\hline \text { Screws } & \text { S101 } & \$ 2.44 & 28 & \$ & 68.32 \\\hline \text { Screws } & \text { S101 } & \$ 20.44 & 80 & \$ & 1,635.20 \\\hline \text { Nuts } & \text { N102 } & \$ 5.44 & 34 & \$ & 184.96 \\\hline \text { Nails } & \text { NG101 } & \$ 125.45 & 1 & \$ & 125.45 \\\hline \text { Bolts } & \text { B101 } & \$ 16.44 & 15 & \$ & 246.60 \\\hline \text { Screws } & \text { S103 } & \$ 9.44 & 27 & \$ & 254.88 \\\hline \text { Screwdriver } & \text { SD 102 } & \$ 9.44 & 63 & \$ & 594.72 \\\hline \text { Screwdriver } & \text { SD 101 } & \$ 20.44 & 14 & \$ & 286.16 \\\hline \text { Bolts } & \text { B102 } & \$ 5.44 & 95 & \$ & 516.80 \\\hline \text { Nuts } & \text { N103 } & \$ 1.74 & 66 & \$ & 114.84 \\\hline \text { Bolts } & \text { B101 } & \$ 16.44 & 73 & \$ & 1,200.12 \\\hline \text { Screws } & \text { S103 } & \$ 9.44 & 45 & \$ & 424.80 \\\hline \text { Screws } & \text { S104 } & \$ 15.45 & 86 & \$ & 1,328.70 \\\hline \text { Screws } & \text { S102 } & \$ 5.44 & 3 & \$ & 16.32 \\\hline \text { Screws } & \text { S101 } & \$ 20.44 & 6 & \$ & 122.64 \\\hline \text { Bolts } & \text { B } 102 & \$ 5.44 & 49 & \$ & 266.56 \\\hline \text { Nuts } & \text { N101 } & \$ 2.44 & 65 & \$ & 158.60 \\\hline \text { Screw driver } & \text { SD 103 } & \$ 5.44 & 95 & \$ & 516.80 \\\hline \text { Nuts } & \text { N103 } & \$ 1.74 & 52 & \$ & 90.48 \\\hline \text { Screws } & \text { S103 } & \$ 9.44 & 79 & \$ & 745.76 \\\hline \text { Nailgun pack } & \text { NG101 } & \$ 125.45 & 4 & \$ & 501.80 \\\hline \text { Bolts } & \text { B102 } & \$ 5.44 & 61 & \$ & 331.84 \\\hline \text { Bolts } & \text { B103 } & \$ 12.94 & 54 & \$ & 698.76 \\\hline \text { Bolts } & \text { B104 } & \$ 24.40 & 41 & \$ & 1,000.40 \\\hline \text { Nails } & \text { NG102 } & \$ 275.45 & 2 & \$ & 550.90 \\\hline \text { Nuts } & \text { N103 } & \$ 1.74 & 6 & \$ & 10.44 \\\hline \text { Screw driver } & \text { SD } 104 & \$ 2.44 & 75 & \$ & 183.00 \\\hline \text { Screws } & \text { S101 } & \$ 20.44 & 56 & \$ & 1,144.64 \\\hline \text { Nuts } & \text { N103 } & \$ 1.74 & 13 & \$ & 22.62 \\\hline \text { Screws } & \$ 102 & \$ 5.44 & 10 & \$ & 54.40 \\\hline\end{array}$
$\quad$ $$\begin{array} { | c | l | r | l | l c | } \hline \text { Screws } & \text { S101 } & \$ 20.44 & 93 & \$ & 1,900.92 \\\hline \text { Screws } & \text { S102 } & \$ 5.44 & 27 & \$ & 146.88 \\\hline\end{array}$$
-Which of the following observations is closest to the 87th percentile of costs per order?

• A) 75 SD104 screwdrivers for $183.00
• B) 66 N103 nuts for $114.84
• C) 73 B101 bolts for $1,200.12
• D) 49 S101 screws for $1,001.56

Understand the process and importance of preparing documentation for sales returns and allowances.

Distinguish between FOB shipping point and FOB destination, including the implications for shipping costs and risk.

Recognize the benefits of offering sales discounts to accelerate cash receipts.

Identify different types of operational expenses and their importance in company operations.