12. Diamond Boot Factory normally sells their specialty boots for $28 a pair. An offer to buy 50 boots for $22 per pair was made by an organization hosting a national event in Norfolk. The variable cost per boot is $10 and special stitching will add another $3 per pair to the cost. Determine the differential income or loss per pair of boots from selling to the organization. Enter the amount as a positive number.

Differential________ per pair of boots from accepting the special order is $ .

13. An unfinished desk is produced for $36.05 and sold for $65.75. A finished desk can be sold for $75.00. The additional processing cost to complete the finished desk is $6.45.

Provide a differential analysis for further processing. Round your answers to two decimal places, if necessary.

Differential revenue from further processing:
Revenue per unfinished desk	$
Revenue per finished desk
Differential revenue		$
Differential cost per desk:
Additional cost for producing
Differential from further processing		$

14. Magpie Corporation uses the total cost concept of product pricing. Below is the cost information for the production and sale of 55,600 units of its sole product. Magpie desires a profit equal to a 19% rate of return on invested assets of $615,000.

Fixed factory overhead cost	$39,300
Fixed selling and administrative costs	8,000
Variable direct materials cost per unit	5.23
Variable direct labor cost per unit	1.88
Variable factory overhead cost per unit	1.13
Variable selling and administrative cost per unit	4.50

The cost per unit for the production and sale of the company's product is

a.$12.74

b.$13.59

c.$1.98

d.$0.85

15. Hayden Company is considering the acquisition of a machine that costs $305,000. The machine is expected to have a useful life of 6 years, a negligible residual value, an annual net cash flow of $92,000, and annual operating income of $78,200. What is the estimated cash payback period for the machine (round to one decimal points)?

a.5.1 years

b.1.2 years

c.3.9 years

d.3.3 years