Joeston Corporation Makes a Product with the Following Costs The Company Uses the Absorption Costing Approach to Cost-Plus Pricing

question 97

Multiple Choice

Joeston Corporation makes a product with the following costs:
$\begin{array}{|l|r|r|}\hline & \text { Per unit } & \text { Per year } \\\hline \text { Direct materials } & \$ 14.70 & \\\hline \text { Direct labour } & 14.1 \mathrm{~d} & \\\hline \text { Variable Manufacturing overhead } & 3.70 & \\\hline \text { Fixed manufacturing overhead } & &\$ 305,200\\\hline \text { Variable SG\&A expenses } & 3.00 & \\\hline \text { Fixed SG\&A expenses } & & 163,800\\\hline\end{array}$
The company uses the absorption costing approach to cost-plus pricing.The pricing calculations are based on budgeted production and sales of 14,000 units per year.The company has invested $540,000 in this product and expects a return on investment of 10%.The markup on absorption cost would be closest to which of the following?

• A) 10.0%.
• B) 27.1%.
• C) 34.2%.
• D) 124.2%.

Identify critical periods of vulnerability during prenatal development and the impact of environmental and genetic factors.

Explain the principles of cephalocaudal and proximodistal development.

Describe the role and potential health impacts of the umbilical cord.

Understand the structures and roles of different embryonic layers (endoderm, mesoderm, ectoderm) in fetal development.