1. Determine the sales price of each unit with the following information

A small shop that sales used bicycles they want to set their sales price according to the cost of repairing each bicycle which is rounded to $120 cost they owner of the shop has a markup of 60%, What is the sales price?

A. 182 B. 192 C. 120 D. 200

2. using the Direct material budget How many lbs of materials are needed to produce 264,000 units in the month of December , given the following information. To produce one unit we need 300 lbs of material x

	December 1	December 31
Product	33,000 units	3,000 units
Material x	18,000 lbs	23,000 lbs

A. 7,000,000 lbs B. 7,925,000 lbs C. 500,000 D. 79,200,000