Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

direct labor $8 Direct materials $9 Variable manufacturing overhead $7 Verbal sa

ID: 2551084 • Letter: D

Question

direct labor $8

Direct materials $9

Variable manufacturing overhead $7

Verbal sales commission $6

Assume that there would be no variable sales commission on the special order determine the lowest unit price that Douglas can bid without reducing its current level of operating income .

Assume the company desires at 36% contribution margin ratio from this sale and that a special sales commission of 4% of the bid price will be applied to the order instead of its normal six dollar variable sales commission. Determine the bid price per unit given these unique circumstances

Explanation / Answer

Answer

A

The lowest unit price=Direct materials + direct labor + Variable manufacturing overhead

=9+8+7 =24

B.

The bid price per unit given these unique circumstances:

Bid price = Direct materials + direct labor + Variable manufacturing overhead +Sales commission +CM ratio

Bid price =9+8+7+bid price*0.04 +bid price*0.36

Bid price = 24+bid price0.40

Bid price = $40