Answer the Following Questions Using the Information Below:
Coroid Manufacturers

question 184

Multiple Choice

Answer the following questions using the information below:
Coroid Manufacturers Inc. is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers:
$\begin{array}{l}\text { Variable costs: }\\\text { Direct materials } & \$ 120 \\\text { Direct labor } & 60 \\\text { Manufacturing support } & 105 \\\text { Marketing costs } & 45\\\text { Fixed costs: }\\\text { Manufacturing support } & 135 \\\text { Marketing costs } & \underline{45}\\\text { Total costs } & 510 \\\text { Markup (50\%) } & 255 \\\text { Targeted selling price } & \$ 765\end{array}$
-What is the full cost of the product per unit?

• A) $330
• B) $765
• C) $510
• D) $255

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Definitions:

Physical Development

The biological progression of a human being's growth and capability, encompassing changes in body size, muscle strength, and coordination.

Sensory Capacities

The abilities of an organism to receive, process, and respond to sensory stimuli from the environment, involving the use of sensory organs.

Motor Skills

Abilities required to perform movements and tasks, involving the coordination of muscles and nervous system; categorized into fine (small movements) and gross (larger movements) motor skills.

Developmental Period

A timeframe in an individual's life during which significant growth, changes, and maturation occur.