题目
题目

SU25-BL-BUS-A325-5063 Exam #2: Summer 2025

单项选择题

Patterson Textiles is approached by Kevin Schillinger, a new customer, to fulfill a large on-time only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers. Direct materials $185 Direct labor 115 Variable manufacturing support 60 Fixed manufacturing support 80 Total manufacturing costs 440 Markup 215 Targeted selling price $655 Patterson Textiles has excess capacity. Mr. Schillinger wants the product in the color grey rather than in the standard black color offered to regular customers. Because of the change in color of the product, direct materials costs will increase by $35 per unit.  What is the minimum acceptable price of this one-time-only special order?

选项
A.$360
B.$610
C.$395
D.$475
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标准答案
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思路分析
The scenario involves a one-time order with excess capacity, so the minimum price should cover only the incremental (variable) costs associated with producing this new color variant. First, identify the variable costs that will be incurred for the regular product and then adjust for the color Change. For regular customers, the per-unit costs are: Direct materials 185......Login to view full explanation

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