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The following data pertain to LawnMate Corporation’s top-of-the-line lawn mower.

ID: 2471770 • Letter: T

Question

The following data pertain to LawnMate Corporation’s top-of-the-line lawn mower. (please show work)

To achieve a target price of $553 per lawn mower, the markup percentage is 12.9 percent on total unit cost.

(a) What is the fixed selling and administrative cost allocated to each unit of LawnMate’s top-of-the-line mower? (Round your intermediate calculations and final answers to nearest dollar amount.)

(b) For each of the following cost bases, develop a cost-plus pricing formula that will result in a target price of $553 per mower. (Round your percentage values to 2 decimal places (i.e. .1234 should be entered as 12.34).)

Variable manufacturing cost $333 Applied fixed manufacturing cost $43 Variable selling and administrative cost $70 Allocated fixed selling and administrative cost   ?

Explanation / Answer

$ Variable Manufacturing Cost 333 Applied Fixed Mfg Cost 43 Variable Selling & Adm Cost 70 Allocated Fixed Selling & Adm Cost x Total Cost 446 Target Price 553 Price = (446+x)*112.9% 553=   503.53+ 1.129x 1.129x = 553-503.53 x= 49.47/1.129 x= $ 43.81 i.e. Allocated fixed Selling and Adm Cost= $ 43.81 per unit

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