The Tolar Corporation has 400 obsolete desk calculators that are carried in inventory at a total cost of $576,000. If these calculators are upgraded at a total cost of $150,000, they can be sold for a total of $210,000. As an alternative, the calculators can be sold in their present condition for $40,000.

Assume that Tolar decides to upgrade the calculators. At what selling price per unit would the company be as well off as if it just sold the calculators in their present condition?

Multiple Choice

• $75 per calculator

• $475 per calculator

• $308 per calculator

• $160 per calculator

Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Products B $ 15.30 $ 11.20 $ 12.00 20.40 28.40 34.60 5.30 3.70 3.60 27.50 35.80 27.60 68.50 79.10 77.80 D $ 11.60 41.40 4.20 38.20 95.40 Additional data concerning these products are listed below. Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units A 4.80 $ 77.10 $ 3.20 5,000 Products B C D 6.30 5.30 4.40 $ 94.50 $ 88.40 $ 105.20 $ 2.20 $ 4.30 $ 2.60 5,000 4,000 3,000 The grinding machines are potentially the constraint in the production facility. A total of 89,600 minutes are available per month on these machines. Direct labor is a variable cost in this company. Up to how much should the company be willing to pay for one additional minute of grinding machine time if the company has made the best use of the existing grinding machine capacity? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $10.32 O $6.40 $3.20 O $8.85 C