18. Ritchie Enterprises makes and sells televisions. Each television regularly sells for $210. The following cost data per television is based on a full capacity of 10,000 televisions produced each period.

Ritchie Enterprises received a special order for 2,000 televisions. The only selling costs that would be incurred on this order would be $6 per television for shipping. The company is now selling 6,000 televisions through regular distribution channels each period. What is minimum selling price per television that Ritchie Enterprises should consider when negotiating a price for this special order? A. $174 B. $168 C. $210 D. $180

19. Which of the following characteristics cause information to be relevant for managerial decisions? A. Relevant information focuses on differences among future alternatives. B. Relevant information focuses on the results of completed transactions. C. Both of the above are characteristics of relevant information. D. Neither of the above is a characteristic of relevant information.