The Parton Company Has Gathered the Following Information for a Unit

question 123

Essay

The Parton Company has gathered the following information for a unit of its most popular product:
$$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 20 \\\hline \text { Direct labor } & 15 \\\hline \text { Overhead (60\% variable) } & 20 \\\hline \text { Cost to manufacture } & \$ 55 \\\hline\end{array}$$

The above cost information is based on 10,000 units.Parton currently sells 8,500 units for $62 per unit.A distributor has offered to buy 1,000 units at a price of $50 per unit.This special order would not disturb regular sales.Required:
a.Calculate Parton's change in operating profits if the special order is accepted.b.How many units of regular sales could be lost before this contract is not profitable?

Recognize the role of cognitive processes in learning, challenging the notion that learning is purely behavioral.

Understand the impact of conditioning on emotions and behaviors, such as fear and preferences.

Identify the Law of Effect and its role in learning and behavior modification.

Describe the phenomenon of learned helplessness and its effects on behavior.

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Definitions:

Sensorimotor Stage

The first stage in Piaget's theory of cognitive development, from birth to about 2 years old, where infants learn about the world through their sensory experiences and motor actions.

Cognitive Development

The progression of learning and development of the ability to think, solve problems, and understand the world around oneself, typically studied in children.

Birth-Age 2

Refers to the infant developmental stage, characterized by rapid physical growth and cognitive development.

Animism

The belief that objects, places, and creatures all possess a distinct spiritual essence or consciousness.