Gracius Manufacturing is approached by a European customer to fulfill a oneminustimeminusonly special order for a product similar to one offered to domestic customers. Gracius Manufacturing has a policy of adding a 20% markup to full costs and currently has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials $ 70 Direct labor 10 Manufacturing overhead 20 Marketing costs 40 Fixed costs: Manufacturing overhead 120 Marketing costs 40 Total costs 300 Markup (20% of total costs) 60 Estimated selling price $ 360 What is the full cost of the product per unit for Gracius Manufacturing? A. $ 300 B. $ 140 C. $ 80 D. $ 360

You are working on a bid to build two city parks a year for the next three years. this project requires the purchase of $249,000 of equipment that will be depreciated using straight-line depreciation to a zero book value over the three-year project life. ignore bonus depreciation. the equipment can be sold at the end of the project for $115,000. you will also need $18.000 in net working capital for the duration of the project. the fixed costs will be $37000 a year and the variable costs will be $148,000 per park. your required rate of return is 14 percent and your tax rate is 21 percent. what is the minimal amount you should bid per park? (round your answer to the nearest $100) (a) $214,300 (b) $214,100 (c) $212,500 (d) $208,200 (e) $208,400