Coronado Industries has two divisions, the D division and the J division. Information about a component that the D division produces is as follows: Revenue $101 per unit Variable manufacturing costs $28 per unit Fixed manufacturing overhead $15 per unit Expected sales in units 6,720 units The D division can produce up to 7,850 components per year. The J division needs 410 units of the component for a product it manufactures. Determine the maximum transfer price that the manager of the J division would pay. Maximum transfer price $ A large discount store has used a balanced scorecard for several years. The store's vision is to provide customers with affordable products in a family-friendly shopping environment. The company's strategy has been to focus on reducing the wait times for customers when checking out and when asking questions on the sales floor. Performance measures for the last two years follows. Year 1 Year 2 Average sale (total revenue/total invoices) $37.5 $30 Average variable cost per sale $15.75 $12 Average customer wait time at counter 2.5 minutes 2 minutes Average wait time for sales floor help 3 minutes 2 minutes Total returns $142,500 $135,000 Total revenue $2,000,000 $1,683,000 Total labour cost $500,000 $495,000 Utilities cost (electricity and phone) $5,250 $5,500 Number of items out of stock 120 180 Employee turnover 3 5 Analyze the change in each performance measure from Year 1 to Year 2. Average sale Average variable cost per sale Average customer wait time at counter Average wait time for sales floor help Increased Decreased Remained the same Total returns Total revenue Total labour cost Utilities cost Number of items out of stock Employee turnover >