Axle and Wheel Manufacturing Is Approached by a European Customer

question 183

Essay

Axle and Wheel Manufacturing is approached by a European customer to fulfil a one-time-only special order for a product similar to one offered to domestic customers.The following per unit data apply for sales to regular customers:
$$\begin{array} { l r } \text { Direct materials } & \$ 33 \\\text { Direct labour } & 15 \\\text { Variable manufacturing support } & 24 \\\text { Fixed manufacturing support } & \underline{ 52} \\\quad \text { Total manufacturing costs } & 124 \\\text { Mark-up (50\%) } & 62 \\\text { Targeted selling price } & \underline{\$ 186}\end{array}$$
Axle and Wheel Manufacturing has excess capacity.
Required:
a.What is the full cost of the product per unit?
b.What is the contribution margin per unit?
c.Which costs are relevant for making the decision regarding this one-time-only special order? Why?
d.For Axle and Wheel Manufacturing,what is the minimum acceptable price of this one-time-only special order?
e.For this one-time-only special order,should Axle and Wheel Manufacturing consider a price of $100 per unit? Why or why not?
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Recognize the methods Freud used to access the unconscious mind and those he did not.

Identify the levels of consciousness as described by Freud (conscious, preconscious, unconscious).

Distinguish between the various defense mechanisms and their functions in psychoanalytic theory.

Grasp the principles that govern the operations of the ego and id.

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Definitions:

Type C Personality

A behavioral pattern characterized by a high level of detail-orientation, patience, and introversion.

Hardy Personality

Refers to individuals who possess traits of resilience, an ability to endure stress, and a proactive approach to challenges.

Relaxed Personality

A characteristic of individuals who tend to remain calm, composed, and stress-free across various situations.

Career Development

The progression through a series of employment stages, characterized by changes in job responsibilities, skills and roles.