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Use the information below to answer the following question(s) .Following a strategy of product differentiation, Luke Company makes a high-end Appliance, AP15.Luke Company presents the following data for the years 1 and 2. Luke Company produces no defective units but it wants to reduce direct materials usage per unit of AP15 in year 2.Manufacturing conversion costs in each year depend on production capacity defined in terms of AP15 units that can be produced.Selling and customer-service costs depend on the number of customers that the customer and service functions are designed to support.Neither conversion costs or customer-service costs are affected by changes in actual volume.Luke Company has 46 customers in year 1 and 50 customers in year 2.The industry market size for high-end appliances increased 5% from year 1 to year 2.
-Referring to Luke Company, which of the following is a measure of the customer perspective?
Cash Disbursements
Payments made by a business in the form of cash or cash equivalents.
December
The last month of the year according to the Gregorian calendar, which is the twelfth one.
Merchandise
Goods that are purchased in finished form for the purpose of resale without further processing.
Cash Balance
The total amount of cash in a company's accounts at any given time.
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