39) Sunland Company provides financial consulting and has collected the following data for the next years budgeted activity for a lead consultant.

Consultants wages	$90000
Fringe benefits	$22500
Related overhead	$17500
Supply clerks wages	$19000
Fringe benefits	$4000
Related overhead	$22000
Profit margin per hour	$20
Profit margin on materials	15%
Total estimated consulting hours	5000
Total estimated material costs	$180000

A consulting job takes 20 hours of consulting time and $180 of materials. The clients bill would be

$1100.

$1172.

$952.

$772.

35) Sunland Company has gathered the following information concerning one model of shoe:

Variable manufacturing costs	$45000
Variable selling and administrative costs	$20000
Fixed manufacturing costs	$160000
Fixed selling and administrative costs	$120000
Investment	$1700000
ROI	30%
Planned production and sales	5000 pairs

What is the desired ROI per pair of shoes?

$69

$102

$168

$171

36) Bonita Industries has a new product going on the market next year. The following data are projections for production and sales:

Variable costs	$312500
Fixed costs	$450000
ROI	14%
Investment	$3000000
Units produced and sold	250000 units

What is the target selling price per unit?

$3.48

$4.73

$3.05

$2.93

37) The following per unit information is available for a new product of Swifty Corporation:

Desired ROI	$10
Fixed cost	40
Variable cost	60
Total cost	100
Selling price	110

Swifty Corporations markup percentage would be

10%.

9%.

55%.

36%.

Thank You So Much for any help!