Refer to the information provided in Figure 18.5 below to answer the questions that follow. 
Figure 18.5
-Refer to Figure 18.5. The domestic price of oil is $130 per barrel. This country imports 14 million barrels if the world price of oil is $________.
Definitions:
Job-Order Costing
A cost accounting system that assigns manufacturing costs to an individual product or batches of products.
Predetermined Overhead Rate
A calculated rate used to charge manufacturing overhead costs to products, usually based on a fraction of planned or actual production volumes.
Automated Jointer
A machine tool used in woodworking to flatten or straighten the edges of boards automatically, improving efficiency and precision.
Unused Capacity
The portion of a production facility or resource that is available but not currently in use or producing outputs.
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