Bubbly soda spends $ 2 on direct materials, direct labor, and variable manufacturing overhead for every unit (12-pack of soda) it produces. fixed manufacturing overhead costs $ 7 million per year. the plant, which is currently operating at only 75% of capacity, produced 25 million units this year. management plans to operate closer to full capacity next year, producing 35 million units. management does not anticipate any changes in the prices it pays for materials, labor, and manufacturing overhead.

Jeanie had always been interested in how individuals and businesses effectively allocate their resources in order to accomplish personal and organizational goals. that’s why she majored in economics and took on an entry-level position at an accounting firm. she is very interested in further advancing her career by looking into a specialization that builds upon her academic background, and her interest in deepening her understanding of how companies adjust their operating results to incorporate the economic impacts of their practices on internal and external stakeholders. which specialization could jeanie follow to get the best of both worlds? jeanie should chose to get the best of both worlds.