$1.$ Which of the following would be considered an asset?

Building$[$ Select $]["$Yes$","$No$"]$

Dividends$[$ Select $]["$Yes$","$No$"]$

Accounts receivable$[$ Select $]["$Yes$","$No$"]$

Retained earnings $[$ Select $]["$Yes$","$No$"]$

$2.$ The Sanchez Corporation recently manufactured inventory and had the following costs:

Variable overhead $$2,700$

Direct materials $$8,600$

Utility costs $$2,800$

Administrative rent $$4,300$

Direct labor wages $$6,100$

Administrative salaries $$8,000$

when the company produced $2,000$ units.$$ If company uses the cost plus approach to pricing and wants to achieve a $15\%$ profit, what price should it charge?$$ Round your final answer to two decimal places.