Answer the Following Questions Using the Information Below:
Contrafic's Kitchens

question 213

Multiple Choice

Answer the following questions using the information below:
Contrafic's Kitchens is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers:
$\begin{array}{lr}\text { Direct materials } & \$ 546 \\\text { Direct labor } & 360 \\\text { Variable manufacturing support } & 54 \\\text { Fixed manufacturing support } & 120 \\\quad \text { Total manufacturing costs } & 1,080 \\\text { Markup (60\%) } & 648 \\\text { Targeted selling price } & \$ 1,728\end{array}$ Contrafic's Kitchens has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $60 per unit. The average marketing cost of Contrafic's Kitchens is $180 per order.
-For Contrafic's Kitchens,what is the full cost of the one-time-only special order?

• A) $1,020
• B) $1,140
• C) $1,080
• D) $1,320

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Definitions:

Merkel Cells

Specialized skin cells that function as mechanoreceptors for touch.

Conduction Deafness

A type of hearing loss that occurs when there is a problem conducting sound waves anywhere along the route through the outer ear, tympanic membrane (eardrum), or middle ear.

Temporal Lobe

A region of the brain involved in processing auditory information and is also important for memory and emotion.

Tympanic Membrane

Also known as the eardrum, it is a thin membrane that separates the outer ear from the middle ear and vibrates in response to sound waves.