Answer the Following Questions Using the Information Below:
Gracius Manufacturing

question 164

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:
$\begin{array}{l}\text { Variable costs: }\\\begin{array}{lr}\text { Direct materials } & \$ 30 \\\text { Direct labor } & 10 \\\text { Manufacturing overhead } & 20 \\\text { Marketing costs } & 10\end{array}\\\text { Fixed costs: }\\\begin{array}{lr}\quad {\text { Manufacturing overhead }} & 100 \\\quad \text { Marketing costs } & 20 \\\text { Total costs } & 190 \\\text { Markup (10\% of total costs) } & 19 \\\text { Estimated æelling price } & \$ 209\end{array}\end{array}$
-What is the full cost of the product per unit for Gracius Manufacturing?

• A) $40
• B) $70
• C) $190
• D) $209

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Definitions:

AUG

The codon for methionine in messenger RNA (mRNA), serving as the initiation signal for translation in protein synthesis.

UAA

A stop codon in the genetic code that signals the end of a protein-coding sequence in mRNA transcription.

Messenger RNA

A molecule that carries genetic information from DNA to the ribosome, where it directs protein synthesis.

RNA Polymerases

Enzymes that are responsible for transcribing RNA from a DNA template, playing a key role in the process of gene expression.