Broze Company makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $13.10 $9.00 $9.80 $9.40 Direct labor 18.20 26.20 32.40 39.20 Variable manufacturing overhead 3.10 1.50 1.40 2.00 Fixed manufacturing overhead 25.30 33.60 25.40 36.00 Unit product cost $59.70 $70.30 $69.00 $86.60 Additional data concerning these products are listed below. Products A B C D Grinding minutes per unit 2.60 3.20 3.10 2.20 Selling price per unit $74.90 $92.30 $86.20 $103.00 Variable selling cost per unit $ 1.00 $ .20 $ 2.10 $ .40 Monthly demand in units 2,800 2,800 1,800 2,000 The grinding machines are potentially the constraint in the production facility. A total of 25,400 minutes are available per month on these machines. Direct labor is a variable cost in this company. Up to how much should the company be willing to pay for one additional minute of grinding machine time if the company has made the best use of the existing grinding machine capacity?

Sean lives in dallas and runs a business that sells boats. in an average year, he receives $722,000 from selling boats. of this sales revenue, he must pay the manufacturer a wholesale cost of $422,000; he also pays wages and utility bills totaling $268,000. he owns his showroom; if he chooses to rent it out, he will receive $2,000 in rent per year. assume that the value of this showroom does not depreciate over the year. also, if sean does not operate this boat business, he can work as a paralegal, receive an annual salary of $21,000 with no additional monetary costs, and rent out his showroom at the $2,000 per year rate. no other costs are incurred in running this boat business.identify each of sean's costs in the following table as either an implicit cost or an explicit cost of selling boats.implicit costexplicit costthe wages and utility bills that sean pays the rental income sean could receive if he chose to rent out his showroom the salary sean could earn if he worked as a paralegal the wholesale cost for the boats that sean pays the