Question 1
Which of the following can be used to determine markup percentage in the case of cost-plus pricing?
◦ Target annual operating income / Invested capital
◦ Estimated annual dividend / Invested capital
◦ Target sales revenue / Target annual operating income
◦ Estimated annual dividend / Target annual operating income
Question 2
Which of the following is an advantage of using full cost of the product as the cost base?
◦ Managers are informed regarding the minimum long-run cost they need to recover to stay in business.
◦ Using the full cost of the product as a basis for pricing increases the temptation to cut prices below full costs.
◦ Fixed cost allocations can be arbitrary while using full cost of the product as the cost base.
◦ It requires a detailed analysis of cost behavior for computations and hence promotes a better understanding of the cost behavior.
Ectopic pregnancies. (a) An ectopic pregnancy may occur in any of the locations shown. Interstitial
Full Moon
Acid–base imbalances.
Typical Startup Cost Categories Cont.
Acid–Base Balance
The consequences of base-pair substitutions