The Western Company Is Considering the Addition of a New

question 79

Multiple Choice

The Western Company is considering the addition of a new product to its current product lines. The expected cost and revenue data for the new product are as follows: $\begin{array}{|r|r|}\hline \text { Annual Sales } & 3,000 \text { Units } \\\hline \text { Selling Price per Unit } & \$ 309 \\\hline \text { Variable Costs (Per Unit) } & \$ 130 \\\hline \text { Production } & \$ 50 \\\hline \text { Selling } & \\\hline \text { Avoidable Fixed Costs per Year: } & \$ 51,000 \\\hline \text { Production } & \$ 75,000 \\\hline \text { Selling } & \\\hline \text { Unavoidable Allocated Fixed Corporate } & \$ 54,000 \\\hline \text { Costs per Year } & \\\hline\end{array}$ If the new product is added to the existing product line, then sales of existing products will decline. Therefore, the contribution margin of the other existing product lines is expected to drop $78,000 per year.




-If the new product is added next year,what will be the increase in operating income resulting from this decision?

• A) $183,000.
• B) $207,000.
• C) $261,000.
• D) $387,000.

Understand the role and function of various hormones in digestive processes.

Identify the organs involved in digestion and their specific functions.

Describe the process and importance of peristalsis and segmentation in the GI tract.

Comprehend the basic concepts of macronutrient (carbohydrates, proteins, and fats) digestion and absorption.

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Definitions:

Leadership Process

Leadership process involves individuals (followers) being influenced by others (leaders).

Shared Leadership

A leadership approach where roles and responsibilities are distributed among group members to achieve common goals.

Distributive Leadership

A leadership approach where authority and decision-making responsibilities are spread among multiple members within an organization or group rather than centralized.

Informal Leadership

Leadership that emerges naturally within a group or organization without formal authority, often based on expertise, charisma, or respect.