Answer the Following Questions Using the Information Below:
Gracius Manufacturing

question 48

Multiple Choice

Answer the following questions using the information below:
Gracius Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Gracius Manufacturing has a policy of adding a 10% markup to full costs and currently has excess capacity. The following per unit data apply for sales to regular customers:
$\begin{array}{l}\text { Variable costs: }\\\begin{array}{lr}\text { Direct materials } & \$ 30 \\\text { Direct labor } & 10 \\\text { Manufacturing overhead } & 20 \\\text { Marketing costs } & 10\end{array}\\\text { Fixed costs: }\\\begin{array}{lr}\quad {\text { Manufacturing overhead }} & 100 \\\quad \text { Marketing costs } & 20 \\\text { Total costs } & 190 \\\text { Markup (10\% of total costs) } & 19 \\\text { Estimated æelling price } & \$ 209\end{array}\end{array}$
-For Gracius Manufacturing,what is the minimum acceptable price of this one-time-only special order?

• A) $40
• B) $60
• C) $70
• D) $190

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Definitions:

Left Frontal

Pertaining to the left front part of the brain, which is associated with functions such as reasoning, planning, parts of speech, and movement.

Right Temporal

Pertains to the area in the brain's temporal lobe on the right hemisphere, often associated with visual memory, processing of music, and spatial navigation skills.

Dendritic Spine Density

A measurement of the number of protrusions (spines) on dendrites, which are indicative of the number of synaptic connections and plasticity of neurons.

Occipital Lobe

A region of the brain located at the back of the cerebral cortex, responsible for processing visual information.