Elegance Bath Products, Inc

question 118

Multiple Choice

Elegance Bath Products, Inc. (EBP) makes a variety of ceramic sinks and tubs. EBP has just developed a line of sinks and tubs made from a mixture of glass and ceramic. The sinks sell for $150 each and have variable costs of $80. The tubs sell for $600 and have variable cost of $450. The glass and ceramic sinks and tubs require the use of specialized moulding equipment. The specialized moulding equipment has 4,050 hours of capacity per year. A sink uses an average of two hours of specialized moulding equipment time; a tub uses an average of five hours of specialized moulding equipment time.
-Refer to the Figure.What is the contribution margin per hour of specialized moulding equipment time for sinks?

• A)$33.33
• B)$35.00
• C)$68.33
• D)$70.00

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Definitions:

Frequency

The need to void urine often, though usually only a small amount at one time.

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The act of producing the sounds of speech, including articulation, stress, and intonation, to form recognizable words.

Audiometric Assessment

An evaluation of hearing acuity and function using various tests and equipment to measure how well a person can hear frequencies and sound intensity.

Hearing Measurement

The assessment of an individual's ability to perceive sounds, typically evaluated using audiometric tests.