The Heating Division of Swifty International produces a heating element that it sells to its customers for $45 per unit. Its variable cost per unit is $27, and its fixed cost per unit is $6. Top management of Swifty International would like the Heating Division to transfer 14,800 heating units to another division within the company at a price of $28. Assume that the Heating Division has sufficient excess capacity to provide the 14,800 heating units to the other division. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $ Waterway Corporation produces microwave ovens. The following per unit cost information is available: direct materials $37. direct labor $24. variable manufacturing overhead $18, fixed manufacturing overhead $41. variable selling and administrative expenses $13, and fixed selling and administrative expenses $27. Its desired ROI per unit is $20. Compute the markup percentage using absorption-cost pricing. (Round answer to 2 decimal places, eg. 10.50%) Markup percentage % Vaughn Corporation produces microwave ovens. The following per unit cost information is available, direct materials $43, direct labor $26. variable manufacturing overhead $15, fixed manufacturing overhead $54, variable selling and administrative expenses $16, and fixed selling and administrative expenses $25. Its desired ROI per unit is $31. Compute the markup percentage using variable-cost pricing. (Round answer to 2 decimal places, eg. 10.50%) Markup percentage % Coronado Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following informations available for Coronado Corporation's anticipated annual volume of 492,000 units. Per Unit Total $8 $9 $17 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $3,444,000 $16 $1,476,000 The company has a desired ROI of 25%. At has invested assets of $29,520,000 Your answer is correct. Compute the total cost per unit, Total cost $ 60 per unit Your answer is correct Compute the desired ROI per unit. ROI $ 15 per unit Using absorption-cost pricing, compute the markup percentage. (Round answer to 2 decimal places, es. 10.50%) Absorption-cost pricing markup percentage 20.50 % Using variable-cost pricing, compute the markup percentage. (Round answer to 2 decimal places, eg. 10.50%) Variable cost pricing markup percentage %
