Google Corporation makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $ 13.60 $ 9.50 $ 10.30 $ 9.90 Direct labor 18.70 26.70 32.90 39.70 Variable manufacturing overhead 3.60 2.00 1.90 2.50 Fixed manufacturing overhead 25.80 34.10 25.90 36.50 Unit product cost $ 61.70 $ 72.30 $ 71.00 $ 88.60 Additional data concerning these products are listed below. Products A B C D Lathing minutes per unit 3.10 4.20 3.60 2.70 Selling price per unit $ 75.40 $ 92.80 $ 86.70 $ 103.50 Variable selling cost per unit $ 1.50 $ 0.50 $ 2.60 $ 0.90 Monthly demand in units 3,300 3,300 2,300 2,500 The lathing machines are potentially the constraint in the production facility. A total of 53,000 minutes are available per month on these machines. Direct labor is a variable cost in this company. How many minutes of lathing machine time would be required to satisfy demand for all four products

You were able to purchase two tickets to an upcoming concert for $100 apiece when the concert was first announced three months ago. recently, you saw that stubhub was listing similar seats for $225 apiece. what does it cost you to attend the concert?

Fanning company is considering the addition of a new product to its cosmetics line. the company has three distinctly different options: a skin cream, a bath oil, or a hair coloring gel. relevant information and budgeted annual income statements for each of the products follow. skin cream bath oil color gel budgeted sales in units (a) 110,000 190,000 70,000 expected sales price (b) $8 $4 $11 variable costs per unit (c) $2 $2 $7 income statements sales revenue (a × b) $880,000 $760,000 $770,000 variable costs (a × c) (220,000) (380,000) (490,000) contribution margin 660,000 380,000 280,000 fixed costs (432,000) (240,000) (76,000) net income $228,000 $140,000 $204,000 required: (a) determine the margin of safety as a percentage for each product. (b) prepare revised income statements for each product, assuming a 20 percent increase in the budgeted sales volume. (c) for each product, determine the percentage change in net income that results from the 20 percent increase in sales. (d) assuming that management is pessimistic and risk averse, which product should the company add to its cosmetics line? (e) assuming that management is optimistic and risk aggressive, which product should the company add to its cosmetics line?

Atrough in the business cycle occurs when