Chelonia Ltd manufactures small robot toys.It plans to introduce a new product,Speedie the robot tortoise.The following activity cost information is available:
It is expected that each unit of Speedie will sell for $23.The direct material cost for unit is $10.What is the contribution margin per units? (For simplicity,assume that you can have partial moves and partial batches - that is,no need to round up the number of batches and the number of moves) 
Definitions:
Utilization
In finance, utilization can refer to the degree to which a company’s resources or assets are being used efficiently to generate revenues or profits.
Acquiring Firm's Assets
Refers to the assets that a company takes control of as a result of purchasing or merging with another business, contributing to its overall asset base.
Friendly Mergers
Mergers that are agreed upon and pursued by both the acquiring and the target companies, often with mutual benefits in mind.
Unfriendly Tender Offers
Acquisition proposals made by one company to buy another company's shares directly from the shareholders, often without the approval of the target company's management.
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