Kitchens Sales Inc. is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers:
| Variable manufacturing support | 64 |
| Fixed manufacturing support | 122 |
| Total manufacturing costs | 1,092 |
| Targeted selling price | $1,638 |
Kitchens Sales inc. has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $65 per unit. The average marketing cost of Kitchens Sales product is $175 per order. Which of the following costs is NOT considered to calculate the minimum acceptable price of a one-time-only special order?
◦ marketing costs
◦ direct material costs
◦ indirect material costs
◦ special design costs
Pekingese's large eyes
Large male reindeer
Louis Agassiz
Large intestine
Step 8 is very important. Be sure that the customer’s concern has been corrected.
Venn diagram representation of 17,067 medium and large clusters of protein