33. A factors that can affect pricing decisions is A. cost considerations B. environment C. pricing objectives D. all of the above E. none of the above 34. Prices are set by the competitive market when A. the product is specially made for a customer B. no other producers are manufacturing a similar item C. a company can effectively differentiate its product from others D. the product is not easily distinguished from competing products E. none of the above 35. Bond Co. is using the target cost approach on a new product. Information gathered so far is as follows: expected annual sales, 400,000 units; desired profit per unit, $0.35; and target cost, $168,000. What is the unit selling price? A. $0.42 B. $0.70 C. $0.35 D. $0.77 E. none of the above 36. In time-and-material pricing, a material loading charge covers A. purchasing costs B. related overhead C. desired profit margin D. all of the above E. none of the above 37. The price used to record a sale between divisions within the same vertically integrated company is called the A. sales price B. integrated price C. transfer price D. bargain price E. none of the above