TeleCom Products manufactures desktop and wall-mounted telephone units. The company is seeking to come up with a reasonable price for its desktop slimline model. Production costs for each unit follow:

Direct materials

$\$ 3.50$ per unit Direct labor 0.5 hour per unit Direct labor rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$\$ 6$ per hour Variable manufacturing overhead. Variable selling and administrative costs . . . . . . . . . . . . . . . . . . . . . . . . 11 per unit Fixed overhead (direct). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $\$ 1.50$ per unit Markup of selling price to cover indirect overhead and expected profit . . $40 \%$

Analyzing Real Company Information

\section*{International Case}

\section*{Ethics Case}

\section*{Writing Assignment}

The Debate Internet Search Calculate the estimated normal selling price.