5-41

each of the t in strategic planning 4 Compure the two approxches and discuss the strategic and competitive issues of usin ts. The operaing methods os1sase s41 Volume-Based Costing versus ABC Eastem Chemical Company produces three produ results of the current year are: Actual Price $286.00 255.60 310.00 Difference Sales Quantity 1,000 5,000 500 Product $285.50 297.60 202.50 1.00 (42.00 $107.50 The firm sets the target price of each product at 150% of the product's total manufacturing cost Recognizing that the firm was able to sell Product C at a much higher price than the target price of the ACCTG 3701