CH14-Q1)

Designs by Pearl is a graphic design studio specializing in logos and business stationery. Pearl has just made a $71,400 investment in her company and desires a 13% return. Annually, she designs and prints 2,300 orders. Her costs include Variable Fixed Design costs $ 47 per order $ 35,420 per year Production costs $ 122 per order $ 27,600 per year Marketing costs $ 2,070 per year Shipping costs $ 15 per order (a) Determine the mark-up percentage using (Round all entries to 2 decimal places, e.g. 15.25%.) Mark-up percentage 1. Absorption cost-based pricing % 2. Variable cost-based pricing % 3. Total cost-based pricing % Determine the selling price for each mark-up percentage calculated in previous part. (Round all entries to 2 decimal places, e.g. 15.25.) Selling price 1. Absorption cost-based pricing $ 2. Variable cost-based pricing 3. Total cost-based pricing