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Question 1 47 $111 (a1) Open Show Work SHOW SOLUTION SHOW ANSWER LINK TO TEXT LI

ID: 2568065 • Letter: Q

Question

Question 1

47

$111

(a1)

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(b)

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Question 1

Leno Company makes swimsuits and sells these suits directly to retailers. Although Leno has a variety of suits, it does not make the All-Body suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the All-Body suit would sell for approximately $115. Given its experience, Leno believes the All-Body suit would have the following manufacturing costs.
Direct materials $29 Direct labor 35 Manufacturing overhead

47

Total costs

$111

(a1)

Your answer is correct. Assume that Leno uses cost-plus pricing, setting the selling price 25% above its costs. What would be the price charged for the All-Body swimsuit? (Round answer to 2 decimal places, e.g. 10.50.)
Selling price $

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(b)

Assume that Leno uses target costing. What is the price that Leno would charge the retailer for the All-Body swimsuit?
Selling price $

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Explanation / Answer

Assume that Leno uses cost-plus pricing, setting the selling price 25% above its costs. What would be the price charged for the All-Body swimsuit?

Particulars

Amount ($)

Direct Material

29

Direct Labour

35

Manufacturing Overheads

47

Total Costs

111

Add: 25% of 111 (i.e., 111*25%)

27.75

Selling Price

138.75

Assume that Leno uses target costing. What is the price that Leno would charge the retailer for the All-Body swimsuit?

Particulars

Amount ($)

Selling Price of All Body Suit

115

Less: Profit Margin (25% on Cost or 20% on Selling Price) (i.e., 115*20%)

23

Target Cost   (115 - 23)

92

Assume that Leno uses cost-plus pricing, setting the selling price 25% above its costs. What would be the price charged for the All-Body swimsuit?

Particulars

Amount ($)

Direct Material

29

Direct Labour

35

Manufacturing Overheads

47

Total Costs

111

Add: 25% of 111 (i.e., 111*25%)

27.75

Selling Price

138.75

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