78. A company has been approached by a customer with a request for a 100-unit special order. Assuming the company has excess capacity of more than 100 units, what is the minimum per unit sales price that they should accept for this order given the following cost data?

	Per Unit
Sales price		$ 100
Direct material		$ 40
Direct labor		$ 20
Variable overhead		$10
Fixed overhead		$ 10

77. Rank the products from most profitable to least profitable if labor hours is the constraint.

	X	Y	Z
Selling price per unit	500	400	300
Variable cost per unit	100	200	100
Labor hours required per unit	25	10	20

76. Covid, Inc. has some damaged product that originally cost $50,000 to manufacture. It has a scrap value of $20,000 as is, but if reworked at a cost of $6,000, it could be sold for $30,000. What would be the incremental effect on the company's overall profit of reworking and selling the material rather than selling it as is as scrap?

75. Three products X, Y, and Z are made from a single raw material input. Data for the next month follows:

	Sales Value		Sales
	with No Further	Additional Processing	Value after Further
Product	Processing	Costs	Processing
X	$1,350	$900	$2,400
Y	450	225	630
Z	900	550	1,400

Which of the products should be processed beyond the split-off point?

74. Sloane Co. incurs the following costs to produce one unit of product:

Direct material	$	10
Direct labor		24
Overhead		30
Total costs per unit	$	64

An outside supplier offers to provide Sloane with all the units it needs at $60 per unit. If Sloane buys from the supplier, the company will still incur 40% of its overhead. Sloane should choose to: