Lattimer company had the following results of operations for the past year: sales (15,000 units at $12.30) $184,500 variable manufacturing costs $102,000 fixed manufacturing costs 25,500 selling and administrative expenses (all fixed) 40,500 (168,000) operating income $16,500 a foreign company whose sales will not affect lattimer's market offers to buy 5,600 units at $8.10 per unit. in addition to existing costs, selling these units would add a $0.31 selling cost for export fees.
if lattimer accepts this additional business, the special order will yield a:

$5,544

Explanation:

Variable cost:

= (Variable manufacturing costs ÷ Units sold in past year) × Units offered

= ($102,000 ÷ 15,000) × 5,600

= $38,080

Net income:

= Sales - Variable cost - Additional selling cost

= (5,600 × $8.10) - $38,080 - (5,600 × $0.31)

= $45,360 - $38,080 - $1,736

= $5,544

Therefore, the special order will yield a net income of $5,544.

answer; coefficient of correlation;

answer: marginal utility of the fourth brownie is 0.

explanation: marginal utility is the addtional utility gained from the consumption of one more unit of a good. it is given by,

so, marginal utility at the 4th unit will be given by

since, the values are not given here, you can simply find marginal utility at fourth unit by subtracting total utility at 3rd unit from total utility at 4th unit.