Fancy Pasty Puffs is considering building a new plant in Europe. It predicts sales at the new plant to be 40,000 units at $8/unit. Below is a listing of estimated expenses: % of Annual Expense Category Total Annual Expenses that are Fixed Materials $10,000 20% Labor $25,000 20% Overhead $50,000 40% Marketing/Admin $15,000 70% A European firm was contracted to sell the product and will receive a commission of 15% of the sales price. No U.S. home office expenses will be allocated to the new facility. (Round intermediary dollar calculations to the nearest whole dollar and round percentages to one-tenth percent.) O A. B2.2% B. 65.5% O C. 11.7% OD. 117.8%. Homegrown Granola is considering selling premium granola. It already sells regular for $6.75/pound and would sell premium granola for $9.50/pound. The cost for organic grains for the premium granola would be $1.15/pound. A cost that would not be considered in this decision would be O A. the cost of refining the regular granola. OB. the traceable fixed cost of further processing the regular granola into premium granola. O c. the extra revenue generated by selling premium. OD. the variable cost of further processing the regular granola into premium granola