14) A product costs $100 to manufacture and $40 to market and $ 20 to distribute (ship to customers.) R&D costs are allocated at $30 per unit. Based on a targeted rate of return, manager uses a mark-up of 60%. What is the markup component based on a Cost-Plus pricing approach? A) $114 B) $96 C) $60 D) $84 15) Which of the following statements is true about the factors that affect pricing decisions? A) Information about competitors' technologies is not useful for pricing decisions. B) Increase in price of a substitute product does not affect pricing decisions. C) Managers must always be aware of the competition when pricing their products D) Information about a competitor in a perfect market affects pricing decisions. 14) 15)