18. The constraint at Johngrass Corporation is time on a particular machine. The company makes three products that use this machine. Data concerning those products appear below:

	VT	UV	LQ
Selling price per unit	$335.10	$228.38	$199.13
Variable cost per unit	$259.42	$173.24	$159.77
Minutes on the constraint	6.70	3.50	4.70

Assume that sufficient time is available on the constrained machine to satisfy demand for all but the least profitable product. Up to how much should the company be willing to pay to acquire more of the constrained resource? (Round your intermediate calculations and final answer to 2 decimal places.)

A $75.68 per unit

B $39.36 per unit

C $15.75 per minute

D $8.37 per minute

19. The following are the Jensen Corporation's unit costs of making and selling an item at a volume of 1,600 units per month (which represents the company's capacity):

Manufacturing:
Direct materials	$1.60
Direct labor	$2.60
Variable overhead	$1.10
Fixed overhead	$0.70
Selling and Administrative:
Variable	$2.60
Fixed	$1.10

Present sales amount to 1,000 units per month. An order has been received from a customer in a foreign market for 160 units. The order would not affect current sales. Fixed costs, both manufacturing and selling and administrative, are constant within the relevant range between 1,000 units and 1,600 units. The variable selling and administrative expenses would have to be incurred on this special order as well as for all other sales. Direct labor is a variable cost.

Assume the company has 80 units left over from last year which have small defects and which will have to be sold at a reduced price for scrap. The sale of these defective units will have no effect on the company's other sales. Which of the following costs is relevant in this decision?

A $9.70 full cost

B $5.30 variable manufacturing cost

C $2.60 variable selling and administrative cost

D $6.00 unit product cost