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Grounded Coffee Products fabrica mesas de caf. Grounded Coffee Products tiene la poltica de agregar un margen de beneficio del 10 % a los costos

Grounded Coffee Products fabrica mesas de caf. Grounded Coffee Products tiene la poltica de agregar un margen de beneficio del 10 % a los costos totales y actualmente tiene un exceso de capacidad. La siguiente informacin. Corresponde a las operaciones normales de la empresa por mes:

Unidades de salida 20.000 mesas

Horas-mquina 6.000 horas

DM horas-mano de obra 14.000 horas

DM por unidad $140

Los gastos generales de fabricacin de VC cuestan $ 360,000

Los gastos generales de fabricacin de FC cuestan $ 1,500,000

El diseo de productos y procesos cuesta $ 1,400,000

Costos de mercadeo y distribucin $1,000,000

Un cliente extranjero se acerca a Grounded Coffee Products para cumplir con un pedido especial nico de 5000 unidades. Todas las relaciones de costos siguen siendo las mismas excepto por un cargo nico de instalacin de $60,000. No se incurrir en costos adicionales de diseo, marketing o distribucin. Cul es la oferta mnima aceptable por unidad en este pedido especial nico?

R. $184.00

B. $484.00

C $172.00

D$238,00

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