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Swifty Corporation produces microwave ovens. The following unit cost information is available: direct materials $36, direct labor $22, variable manufacturing overhead $14, fixed manufacturing overhead

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Swifty Corporation produces microwave ovens. The following unit cost information is available: direct materials $36, direct labor $22, variable manufacturing overhead $14, fixed manufacturing overhead $48, variable selling and administrative expenses $16, and fixed selling and administrative expenses $28. Its desired ROI per unit is $28. Compute the markup percentage using absorption-cost pricing. (Round answer to 2 decimal places, e.g. 10.50%.) Markup percentage % Monty Corporation produces microwave ovens. The following unit cost information is available: direct materials $40, direct labor $26, variable manufacturing overhead $19, fixed manufacturing overhead $60, variable selling and administrative expenses $15, and fixed selling and administrative expenses $20. Its desired ROI per unit is $30. Compute the markup percentage using variable-cost pricing. (Round answer to 2 decimal places, e.g. 10.50\%.) % Blue Spruce Company is involved in producing and selling high-end golf equipment. The company has recently been involved in developing various types of laser guns to measure yardages on the golf course. One small laser gun, called LittleLaser, appears to have a very large potential market. Because of competition, Blue Spruce does not believe that it can charge more than $96 for LittleLaser. At this price, Blue Spruce believes it can sell 105,000 of these laser guns. Blue Spruce will require an investment of $14,000,000 to manufacture, and the company wants an ROI of 15%. Determine the target cost for one LittleLaser. 5

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