Prater Company Has Provided the Following Data -What Is the Best Estimate of the Company's Variable Operating

question 36

Multiple Choice

Prater Company has provided the following data:
$\begin{array}{|l|r|r|}\hline & \text { This Year } & \text { Last Year } \\\hline \text { Units Sold } & 300,000 & 250,000 \\\hline \text { Sales Revenue } & \$ 1,300,000 & \$ 1,050,000 \\\hline \text { Less: Cost of Goods Sold } & \underline{910,000} & \underline{\mathbf{7 3 5 , 0 0 0}} \\\hline \text { Gross Margin } & 390,000 & 315,000 \\\hline \text { Less: Operating Expenses } & \underline{\mathbf{2 7 2 , 0 0 0}} & \underline{\mathbf{2 6 0 , 0 0 0}} \\\hline \text { Operating Income } & \underline{\$ 118,000} & \underline{\$ 55,000} \\\hline\end{array}$


-What is the best estimate of the company's variable operating expense per unit?

• A) $0.24 per unit.
• B) $0.91 per unit.
• C) $0.96 per unit.
• D) $4.17 per unit.

Know the compatibility of blood types for transfusions.

Recognize and respond promptly to signs of transfusion reactions.

Understand the purpose and components involved in transfusion therapy.

Describe preadministration assessment and interventions for blood transfusions.

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Definitions:

Availability Delay

The lag time between when a deposit is made in a bank account and when the funds are available for use.

Bank Releases

Legal documents indicating that a bank has released its claim on assets, typically after a loan has been paid off.

Collection Time

The typical duration a company waits to collect payments from its clients following a sale.

Lockbox System

A service offered by banks to process payments quickly by having those payments mailed directly to a secure post-office box, from which the bank collects and deposits into the company's account.