Paney Company makes calendars. Information on cost per unit is as follows: Direct materials $1.50 Direct labor 1.20 Variable overhead 0.90 Variable marketing expense 0.40 Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $35,000. The price per calendar is $10. What is the contribution margin per unit? a.$5.00 b.$6.00 c.$5.40 d.$6.40 e.$6.30

b.$6.00

Explanation:

The contribution margin is  the difference between the sales and variable cost. The difference between the unit sales and unit variable cost thus gives the contribution margin per unit.

Total variable cost per unit includes both direct and indirect cost.

variable cost per unit = $1.50 + $1.20 + 0.90 + 0.40

= $4.00

contribution margin per unit

= $10.00 - $4.00

= $6.00

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.

1   all nations face the problem of scarcity because there are limited resources and unlimited wants. nations do not have enough factors of production to produce everything that their population wants. entrepreneurial resources initiate businesses to make new goods and services; labor resources produce goods and services.

2 there are four factors of production: natural resources, labor resources, capital resources, and entrepreneurial resources. natural resources are raw materials from nature that are used to produce goods. trees, water, and grains are natural resources. some natural resources, such as wheat and cattle, are renewable

3 wants

things that you do not need to have in order to survive, but would like to have

needs

things that you must have in order to survive

goods

physical products

services

tasks that a business perform for customers

resources

items that people can use to make or obtain what they need or want

determine

to settle or decide by choice of alternatives or possiblities

4 i really dont know