ENG 220 Week 3 Prewriting Worksheet

ENG 220 Week 3 Prewriting Worksheet for $9 OnlyENG 220 Week 3 Prewriting Worksheet
A great paper begins with a working thesis statement that will drive your topic and support your claims. A “working” thesis means that the thesis is still rough, and that you may make some changes based on the research you find for support. Therefore, as you conduct more research and formulate ideas, it is important to keep an open mind and to revise your thesis as your research progresses. Your thesis contains the main claim that you will make. Typically, a thesis is stated as a single sentence, and it also provides an answer to your research question.

Review the reading from this week.

Complete the University of Phoenix Material: Prewriting Worksheet. The completed worksheet should contain between 400 – 600 words (not including worksheet instructions or prompts).

Use complete sentences and source information with the outline (in-text citations).

Submit your worksheet to the Assignment Files tab.

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CJHS 420 Week 3 Team Assignment Discussion Summary

CJHS 420 Week 3 Team Assignment Discussion Summary (2 Summary) for $9 OnlyCJHS 420 Week 3 Team Assignment Discussion Summary

Review one of the other team’s Week Two Special Needs Population Presentation that is based on a special population different from the one your team selected.

Discuss the characteristics and specific needs of the special population, identified potential problems, and possible resolution for the identified problems.

Submit a 350- to 700-word summary of your team discussion. Provide any significant similarities or differences between the special needs populations selected by your team and the other team. Include any proposed solutions to identified problems your team created that are different from the solutions provided.

Click the Assignment Files tab to submit your assignment.

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FIN 650 Week 3 Mini Case 3 Grand Canyon Latest

FIN 650 Week 3 Mini Case 3 Grand Canyon Latest for $8 OnlyFIN 650 Week 3 Mini Case 3

Details:

The purpose of this assignment is to explain core concepts related to fixed income securities.

Read the Chapter 5 Mini Case on page 230 in Financial Management: Theory and Practice. Using complete sentences and academic vocabulary, please answer questions a through f.

APA format is not required, but solid academic writing is expected.

This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.

You are not required to submit this assignment to Turnitin.

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FIN 650 Week 3 Benchmark Mini Case 4

FIN 650 Week 3 Benchmark Mini Case 4 Grand Canyon Latest for $10 OnlyFIN 650 Week 3 Benchmark Mini Case 4

Details:

The purpose of this assignment is to explain core concepts related to stocks and to analyze the ethical implications of decisions and promote ethical standards within organizations.

Read the Chapter 7 Mini Case on pages 322-323 in Financial Management: Theory and Practice. Using complete sentences and academic vocabulary, please answer questions a through d.

Using the mini case information, write a 250-500 word report presenting potential ethical issues that may arise from expanding into other related fields. In your discussion, proactively strategize about possible expansion by explaining opportunities to promote ethical standards within your organization.

APA format is not required, but solid academic writing is expected.

This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.

You are not required to submit this assignment to Turnitin.

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DNP 815 Week 3 Assignment

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DNP 815 Week 3 Assignment Conceptual Theoretical Empirical Structure (CTE) Evaluation
Max Points: 200

Details:

Conceptual models, theories, and empirical indicators are linked and provide a nursing knowledge system to apply the model or theory to nursing practice, research, and education. Advanced-practice nurses are required to understand the linkages as applied to nursing and translate the components into practice.  To continue development of nursing knowledge, advanced practice nurses can create structure to test theory.

General Guidelines:

Use the following information to ensure successful completion of the assignment:

  • This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.
  • Doctoral learners are required to use APA style for their writing assignments. The APA Style Guide is located in the Student Success Center.
  • This assignment requires that at least two additional scholarly research sources related to this topic, and at least one in-text citation from each source be included.
  • You are required to submit this assignment to Turnitin. Please refer to the directions in the Student Success Center.

Directions:

Write a 1,000-1,250 word paper examining how the Conceptual – Theoretical – Empirical (CTE) structure translates into nursing practice based on one of the middle range theories that has been formulated or derived from your preferred conceptual model of nursing. Translate and apply the selected theory to nursing practice using actual examples. Evaluate the theory using the CTE steps below:

  1. Evaluation of the conceptual-theoretical-empirical linkages.
  2. Evaluation of the selected theory.
  3. Evaluation of the empirical indicators.
  4. Evaluation of research findings.
  5. Evaluation of the utility and soundness of the practice theory.

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Grand Canyon HLT 520 Week 3 Assignment

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Details:

1) Read the case study, “Hospital’s Duty to Ensure Competency” on pages 183-184 in the textbook.
2) Write a paper (1,250-1,500 words) that addresses the case study’s two Discussion prompts. Include a detailed rationale for your answers.
3) Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required.
4) This assignment uses a grading rubric. Instructors will be using the rubric to grade the assignment; therefore, students should review the rubric prior to beginning the assignment to become familiar with the assignment criteria and expectations for successful completion of the assignment.

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Grand Canyon HLT 520 Week 3 Assignment

Grand Canyon HLT 520 Week 3 Assignment in $20 OnlyGrand Canyon HLT 520 Week 3 Assignment

Details:

1) Read the case study, “Hospital’s Duty to Ensure Competency” on pages 183-184 in the textbook.
2) Write a paper (1,250-1,500 words) that addresses the case study’s two Discussion prompts. Include a detailed rationale for your answers.
3) Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required.
4) This assignment uses a grading rubric. Instructors will be using the rubric to grade the assignment; therefore, students should review the rubric prior to beginning the assignment to become familiar with the assignment criteria and expectations for successful completion of the assignment.

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ACCT 346 Weekly Assignment Week 3

ACCT 346 Weekly Assignment Week 3 in $19 OnlyACCT 346 Weekly Assignment Week 3

Directions: Please answer all questions below and be sure to show all of your calculation work in the boxes provided in order to earn full credit. Note that Question #2 has 2 parts, Part A and Part B. If you need more room for your answers, just add more rows or columns to the boxes, if needed.
1. Beginning WIP inventory is 15,500 units, 75% complete for materials. During the month, 90,000 units were
started; 87,000 were finished and ending WIP was 18,500 units that were 50% complete for materials.
How many equivalent units should be used to allocate costs for materials? Or in other words, what are the total
equivalent units of production with respect to materials? (Assume that the weighted average method is used, not
FIFO.)
2. During a period, 38,200 units were completed and 4,200 units were in ending WIP inventory. Ending WIP was
75% complete for direct materials and 50% complete for conversion costs.
2a. What are the total equivalent units for direct materials?
2b. What are the total equivalent units for conversion costs?

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FIN 370 Week 3 Question and Problem Sets

FIN 370 Week 3 Question and Problem Sets in $21 OnlyFIN 370 Week 3

Purpose of Assignment

Students should understand and be able to calculate the net present value and internal rate of return for corporate cash flows, determine project cash flows and a company’s sales, variable costs, fixed costs, and its breakeven point.

Assignment Steps 

Resources: Tutorial help on Excel® and Word® functions can be found on the Microsoft® Office website. There are also additional tutorials via the web that offer support for office products. 

Complete the following Questions and Problems from each chapter as indicated. 

BA 510 Week 3 Assignment Problem

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Week 3   ABSORPTION COST
PROBLEMS 5-17  Nickelson Company
Variable and Absorption Costing Unit Product Costs and Income Statements

Nickleson Company manufactures and sells one product. The following information pertains to each of the company’s first three years of operation:

Variable costs per unit:
Manufacturing:
Direct materials …………………………………….   $ 25
Direct labor ……………………………………………    $16
Variable manufacturing overhead …………       $5
Variable selling and administrative………………..       $2
Fixed costs per year:
Fixed manufacturing overhead……………………..   $ 300, 000
Fixed selling and administrative expenses…….   $ 180, 000

During its first year of operations Nickelson produced 60, 000 units and sold 60,000 units.
During its second year of operations it produced 75, 000 units and sold 50,000 units.
In its third year, Nickelson produced 40, 000 units and sold 65, 000 units. The selling price of the company’s product is $ 56 per unit.

REQUIRED:
Compute the company’s break-even-point in units sold.
Assume the company uses variable costing:
Compute the unit product cost for year 1, year 2, and year 3.
Prepare an Income statement for year 1, year,  2, and year 3.
Assume the company uses absorption costing:
Compute the unit product cost for year 1, year 2, and year 3.
Prepare an income statement for year 1, year 2, and year 3.
Compare the net operating income figures that you computed in requirements 2 and 3 to the break-even point that you computed in requirement 1 . Which net operating income figure seem counterintuitive? Why?

PROBLEM 5-21 Prepare and Reconcile Variable Costing Statements
(LO 5-1, LO 5-2, LO 5-3)

Linden Company manufactures and sells a single product. Cost data for the product follow:

Variable costs per unit:
Direct materials……………………………………………. $  6
Direct labor ………………………………………………….   12
Variable factory overhead…………………………..       4
Variable selling and administrative……………..       3
Total variable costs per unit……………………………………. $ 25

Fixed costs per month :
Fixed manufacturing overhead ……………………..  $ 240, 000
Fixed selling and administrative ……………………. $ 180, 000

Total fixed cost per month ………………………………………. $ 420, 000

The product sells for $40 per unit. Production and sales data for May and June, the first two months of operation, are as follows:

Units                     Units
Produced                   Sold
May………………………      30, 000                     26, 000
June……………………..      30, 000                  34, 000

Income statements prepared by the accounting department, using absorption costing, are presented below:
May                            June
Sales………………………………………………………. $ 1, 040, 000      $ 1, 360, 000
Cost of goods sold…………………………………..           780, 000         1, 020, 000
Gross margin………………………………………….         260, 000             340,  000
Selling and administrative expense……….          260, 000             282,  000
Net operating income……………………………  $          2, 000      $      58,  000

REQUIRED:
Determine the unit product cost under:
Absorption costing
Variable costing
Prepare contribution formal variable costing income statements for May and June.
Reconcile the variable costing and absorption costing net operating incomes.
The company’s Accounting Department has determined the break-even point to be 28,000 units per month, computed as follows:

Fixed cost per month   =   $ 420,000        =  28,000 units
Unit contribution margin       $ 15 per unit
Upon receiving this figure, the president commented. “There’s something peculiar here. The controller says that the break-even point is 28,000 units per month.  Yet we sold only 26, 000 units in May, and the income statement we received showed a $ 2, 000 profit.

Which figure do we believe?”   Prepare a brief explanation of what happened on the May income statement.

PROBLEM 5-22 SANDI SCOTT
Absorption and Variable Costing: Production Constant, Sales Fluctuate (LO 5-1, LO 5-2, LO 5-3)

Sandi Scott obtained a patent on a small electronic device and organized Scott Products, Inc. to produce and sell the device. During the first month of operations, the device was very well received on the market, so Ms. Scott looked forward to healthy profit. For this reason, she was surprised to see a loss for the month on her income statement.

This statement was prepared by her accounting service which takes great pride in providing its timely financial data. The statement follows:

Scott Products, Inc.
Income Statement
Sales (40,000 units)…………………………………………………                                    $200, 000
Variable expenses
Variable cost of goods sold……………………………….   $ 80,000
Variable selling and administrative expenses …         30,000                    110,  000
Contribution margin…………………………………………                                           90,  000
Fixed expenses
Fixed  manufacturing overhead ……………………….       75, 000
Fixed selling and administrative expenses……….        20, 000                     95,  000
Net operating loss …………………………………………………                                     $   (5, 000)

Ms. Scott is discouraged over the loss for the month because she had planned to use the statement to encourage investors to purchase stock in the new company. A friend who is a CPA, insists that the company should be using absorption costing rather than variable costing.  He argues that if absorption costing had been used, the company would have reported a profit for the month.

Selected cost data relating to the product and to the first month of operation follow:

Units produced ……………………………………………………………………… 50, 000
Units sold ………………………………………………………………………………. 40, 000
Variable cost per unit:
Direct materials………………………………………………………… $     1.00
Direct labor …………………………………………………………..…. $     0.80
Variable manufacturing overhead ……………………………  $     0.20
Variable selling and administrative expenses…………..  $      0.75

REQUIRED: also does realistic computer animation for special effect in movies.

Complete the following:
Complete the product cost under absorption cost.
Redo the company’s income for the month using the absorption costing.
Reconcile the variable and absorption costing net operating income (loss) figures.
Was the CPA correct in suggesting that the company really earned a “profit” for the month?
Explain?
During the second month of operations, the company again produced 50,000 units but sold
60,000 units (Assume no change in total fixed costs).
Prepare a contribution format income statement for the month using variable costing.
Prepare an income statement for the month using the absorption costing.
Reconcile the variable costing net operating incomes.

PROBLEM 6-16 Second – Stage Allocation and Product Margins (LO 6-4, LO 6-5)
AnimPix, Inc.  is a small company that creates computer-generated animation for films and television. Much of the company’s work consists of short commercials for television, but the company

The young founders of the company have become increasingly concerned with the economics of the business-particularly because many competitors have sprung up recently in the local area.
To help understand the company’s cost-structure, an activity-based costing system has been designed.
Three major activities carried out in the company; animation concept, animation production, and contract administration. The animation concept activity is carried out at the contract proposal stage when the company bids on projects. This is an intensive activity that involves individuals from all parts of the company bids on the projects. This is an intensive activity that involves individuals from all parts of the company in creating storyboards and prototype stills to be shown to the prospective client. After the client has accepted a project, the animation goes into production and contract administration begins.

Technical staff do almost all the work involved in animation production, whereas the administrative staff is largely responsible for contract administration. The activity cost pools and their activity measure and rates are listed below:

Activity Cost Pool                     Activity Measure                      Activity Rate
Animation concept………………… Number of proposals           $ 6, 000 per proposal
Animation production……………. Minutes of animation          $ 7, 700 per minute of animation
Contract administration…………  Number of contracts            $ 6, 600 per contract

These activity rates include all of the costs of the company, except for the costs of idle capacity and re-organization-sustaining costs. There are no direct labor or indirect materials costs.
Preliminary analysis using these activity rates has indicated that the local commercials segment of the market maybe unprofitable. This segment is higly competitive. Producers of local commercials may ask several companies like Anim Pix to bid which results in an unusually low ratio of accepted contracts to bids.

Furthermore, the animation sequences tend to be much shorter for local commercials than for other work. Because animation work is billed at standard rates according to the running time of the completed animation, the revenues from these short projects tend to be below average. Data concerning activity in the local commercials market appear below:

Local
Activity  Measure                                Commercials
Number of proposals ……………………..        20
Minutes of animation …………………….        12
Number of contracts ………………………          8

The total sales for local commercials amounted to $240,000.

REQUIRED:
Determined the cost of serving the local commercial market.
Prepare a report showing the margin earned serving the local commercial market. (Remember, this company has no direct materials or direct labor costs.)
What would you recommend to management concerning the local commercial market?

PROBLEM 6-17  Precision Manufacturing , Inc.
Comparing Traditional and Activity – Based Product Margins (LO 6-1, LO 6-3)

Precision Manufacturing Inc. (PMI)  makes two type of industrial component parts – the EX300 and the TX500. An absorption costing income statement for the most recent period is shown below:

Precision Manufacturing Inc.
Income Statement
Sales ………………………………………………………..  $ 1, 700, 000
Cost of goods sold……………………………………      1, 200, 000
Gross margin……………………………………………          500, 000
Selling and administrative expenses…………          550, 000
Net operating loss …………………………………..  $      ( 50, 000)

PMI produced and sold 60,000 units of EX300 at a price of $20 per unit and 12, 500 units of TX500 at a price of $40 per unit. The company’s traditional cost system allocated manufacturing overhead to products using a plantwide overhead rate and direct labor dollar as the allocation base. Additional information relating to the company’s two product lines is shown below:

EX300                          TX500              Total

Direct materials………………… $ 366, 325                      $ 162, 550         $ 528, 875
Direct labor………………………. $ 120, 000                      $    42, 500            162, 500
Manufacturing overhead…..                                                                   508, 625
Cost of goods sold……………..                                                                      $ 1, 200, 000

The company has created an activity-based costing system to evaluate the profitability of its products. PMI’s ABC implementation team concluded that $50,000 and $100,000 of the company’s advertising expenses could directly traced to EX300 and TX500, respectively. The remainder of the selling and administrative expenses was organization – sustaining in nature. The ABC team also distributed the company’s manufacturing overhead to four activities as shown below:

Manufacturing                                           Activity
Activity cost Pool (and activity measure)           Overhead           EX 300    TX 500   Total
Machining (machine-hours)…………………       $198, 250                  90,000  62,500     152,500
Setups (setup hours)…………………………….         150, 000                         75        300             375
Product-sustaining costs………………………          100, 000                        1            1                   2
Other ( organization-sustaining costs)                60, 375                        NA          NA               NA
Total manufacturing overhead cost……..     $ 508,   625

REQUIRED:
Using Exhibit 6-12 as a guide, compute the product margins for the EX300 and TX500 under the company’s traditional costing system.
Using  Exhibit 6-10 as a guide, compute the product margins for EX300 and TX500 under the activity-based costing system.
Using Exhibit 6-13 as a guide, prepare a quantitative comparison of the traditional and activity-based cost assignments. Explain why the traditional and activity – based cost assignments differ.

PROBLEM 6-18  Comparing Traditional and Activity-Based Product Margin (LO 6-1, LO 6-3,
LO 6-4, LO 6-5).

Rocky mountain corporation makes two types of hiking boots – Xactive and the Pathbreaker . Data concerning these two product lines appear below:

Xactive                        Pathbreaker
Selling price per unit……………………………………………  $ 127. 00                         $ 89. 00
Direct materials per unit……………………………………..       64. 80                              51.00
Direct labor per unit ……………………………………………       18. 20                              13.00
Direct labor hours per unit …………………………………          1. 4 DLHs                             1.0 DLHs
Estimated annual production and sales………………        25, 000 units                  75, 000 units

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

Estimated total manufacturing overhead……………………….. $2, 200, 000
Estimated total direct labor-hours ………………………………….        110, 000 DLHs

REQUIRED:

Using Exhibit 6-12 as a guide, compute the product margins for the Xactive and the Path breaker products under the company’s traditional costing system.

The company I considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (Other cost pool includes organization-sustaining costs and idle capacity costs):

Estimated                   Expected Activity
Activities and Activity Measures                  Overhead cost       Xactive   Pathbreaker     Total
Supporting direct labor (direct labor-hours)       $ 797, 500       35,000        75,000          110, 000
Batch setups (setups)………………………………..           680, 000            250              150                   400
Batch setups……………………………………………..            650, 000                1                  1                        2
Other………………………………………………………..               72, 500             NA               NA                      NA
Total manufacturing overhead cost…………..     $2, 200, 000

Using Exhibit 6-10 as a guide, compute the product margins for the Xactive and the Path-breaker products under the activity-based costing system.

Using Exhibit 6-13 as a guide, prepare a quantitative comparison of the traditional and activity-based cost assignment. Explain why the traditional and activity-based cost assignments differ,….

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BUS 520 Week 3 Assignment 1

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BUS 520 Week 3 Assignment 1 – Finding the Leader in You Self Assessment Johari Window

This archive of BUS 520 Week 3 Assignment 1 – Finding the Leader in You Self Assessment Johari Window comprehends:

The Johari Window emphasizes that we may not be aware of everything that there is to know about ourselves. Others may know things about us that we just cannot see or are unwilling to admit. One way to improve our personal relationships is to increase what we know about ourselves and what others know about us. The following two (2) behaviors are key to improving personal and professional relationships:

ACCT 505 Week 3 Case Study II

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Springfield Express is a luxury passenger carrier in Texas. All seats are first class, and the following data are available:

Number of seats per passenger train car 90

Average load factor (percentage of seats filled) 70%

Average full passenger fare $160

Average variable cost per passenger $70

Fixed operating cost per month $3,150,000

BUS 620 Week 3 Assignment The Case of the New Apple, Inc.

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Week 3 Assignment

The Case of the New Apple, Inc.Read the article:

Burrows, P., & Satariano, A. (2012). Can Phil Schiller keep Apple cool?Bloomberg Businessweek. Retrieved from http://www.businessweek.com/articles/2012-06-07/can-phil-schiller-keep-apple-cool#p2

Assignment Instructions:

ACCT 504 Week 3 Case Study 1 Flower Landscaping Corporation

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Case Study 1 -The Complete Accounting Cycle

The Entire Case Study is due Sunday at Midnight Mountain time at the end of Week 3. This Case Study is worth 100 points or 10% of your final course grade. This Case Study relates to TCO’s D and E and Chapters 3 and 4.

Make sure to complete all requirements which are listed below.

There are 10 Sheets in the Workbook including this one. All of the Information you need for the Project is located in this Workbook. Requirements Sheet in Workbook Requirement

1 – Prepare the Journal Entries in the General Journal Journal Entries Requirement

2 – Post Journal Entries to the General Ledger General Ledger Requirement

3 – Prepare a Trial Balance Trial Balance Requirement

4 – Prepare the Adjusting Entries Adjusting Entries Requirement

5 – Post Adjusting Entries to the General Ledger General Ledger Requirement

6 – Prepare an Adjusted Trial Balance Adjusted TB Requirement

7 – Prepare the Financial Statements Financial Statements Requirement

8 – Prepare the Closing Entries Closing Entries Requirement

9 – Post Closing Entries to the General Ledger General Ledger Requirement

LEG 205 Week 3 Discussion

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Do you Legal 205 homework discussions

Week 3 Discussion Strayer Univ

“Types of Partnership.” Please respond to the following:

You, Tony and Sheila decide that perhaps a general partnership is not your best option (see last week’s discussion question). Tony suggests that you form a limited partnership. Sheila thinks that you should form a limited liability partnership. Discuss whether any of these types of business formations would be appropriate. Focus on the pros and cons of each.

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ECON312N Week 3 All DQs

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Devry ECON312N Week 3 Discussion DQ 1 & DQ 2 Latest 2016 Jan.

DQ 1

Free Trade (graded)
Are you for or against free trade? Are you for or against NAFTA? What is the economic basis for trade? Explain the underlying facts that support free trade and give an example of a good that you purchased recently that is based on resource differences. What are some examples of goods that the U.S. has comparative advantage in producing? Take a look at the tag of the shirt/dress/pants you are wearing today. Where was it made? Anyone wearing “Made in America” items of clothing today? We sometimes hear people say “Buy American.” Why don’t we? What is the basis of international trade? What are the benefits and the costs? Under what conditions would you advocate for trade restrictions?

DQ 2

Foreign Exchange (graded)
What is happening to the value of the U.S. dollar these days? What causes the value of the U.S. dollar to rise or fall? Who demands U.S. dollar? Who supplies U.S. dollar? When we purchase German products, does our demand for euro go up or down? What are freely floating exchange rates all about, and how do they work? How can the falling U.S. dollar impact your travel expenses? Why would a cheap dollar relative to other nations’ currencies be good or bad for U.S. trade?

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WileyPLUS Week 3 Assignment

WileyPLUS Week 3 Assignment 

Week 3 WileyPLUS   /  Complete the following Week 3 Assignment in WileyPLUS

P9-7A In recent years, Farr Company has purchased

E10-5 During the month of March, Olinger Company’s

E10-8 On August 1, 2014, Ortega Corporation issued $813,600

E10-13 Romine Company issued $530,700 of 9%, 10-year bonds

E10-22 Cole Corporation issued $432,000, 7%, 25-year

E10-24 Nance Co. receives $306,800 when it issues a $306,800

BYP10-1The financial statements of Tootsie Roll are presented below

BYP10-2 The financial statements of The Hershey Company and Tootsie Roll are presented below

P10-9A Wempe Co. sold $3,367,000, 8%, 10-year bonds on January 1, 2014

P10-13A Grace Herron has just approached a venture capitalist for

IFRS 10-4Ratzlaff Company issues €2 million, 10-year

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Week 3 Written Assignment – Problems and Exercises

 Week 3 Written Assignment – Problems and Exercises in $21 only

Please complete the following exercises using the templates below:

Chapter 5:Page 195 – Problem 9: Breakeven Analysis and Planning Future Sales

Excel Template

Chapter 6:Pages 232 and 233 – Problem 2: Preparing a Comprehensive Budget

Excel Template

P9. Bar Company has a maximum capacity of 500,000 units per year. Variable manufacturing costs are $25 per unit. Fixed overhead is $900,000 per year. Variable selling and administrative costs are $5 per unit, and fixed selling and administrative costs are $300,000 per year. The current sales price is $36 per unit.