Figure 12-3 Quinn Has Capacity to Make 950,000 Zippers Per Year, but \\
\text

question 39

Multiple Choice

Figure 12-3 $\begin{array}{ll}\text { Direct materials } & \$ 0.23 \\\text { Direct labor } & \$ 0.20 \\\text { Variable overhead } & \$ 0.95 \\\text { Fixed overhead } & \$ 1.32 \\\text { Total } & \$ 2.70\end{array}$ Quinn has capacity to make 950,000 zippers per year, but due to a soft market, only plans to produce and sell 620,000 zippers next year. LeatherStuff currently buys zippers from an outside supplier for $3.50 each (the same price that Style receives) .
-Refer to Figure 12-4. Assume that Style and LeatherStuff have agreed on a transfer price of $3.25. What is the total benefit for Quinn, Inc.?

• A) $22,500
• B) $292,500
• C) $163,000
• D) $169,000
• E) $190,800

Grasp the concept and applications of the erythrocyte sedimentation rate (ESR) blood test.

Identify and describe major components of blood.

Explain the process and significance of hemolysis in blood tests.

Define and differentiate between plasma, serum, and total blood volume.